税制结构是指税收制度中税种的构成及各税种在其中所占的地位。一国税制结构模式的选择取决于主体税种的确定。目前世界各国的税制结构模式主要有以下三种：（1）发达资本主义国家采取以所得税为主体的税制结构。美国、英国、日本都采用这一模式。（2）大多发展中国家采取以流 Tax structure refers to the tax system, the composition of taxes and taxes in which position. The choice of a country’s tax structure model depends on the determination of the main taxes. At present, there are mainly three types of tax structure modes in various countries in the world: (1) The developed capitalist countries adopt the tax structure with income tax as the main body. The United States, Britain, Japan have adopted this model. (2) Most developing countries adopt flow