现金流量税这一主题在我国几乎没有被探讨过，在外国也没有付诸实施，但却已引起了西方发达国家经济学家和政策制定者的关注。研究现金流量税的目的是用它来取代现行的所得税，将课税基础从所得转向消费，从而达到刺激储蓄、投资及经济增长的政策目标。 一、现金流量税的基本形 The topic of cash flow tax has hardly been discussed in our country and has not been implemented in foreign countries. However, it has drawn the attention of economists and policy makers in developed countries. The purpose of studying the cash flow tax is to use it to replace the current income tax and shift the tax base from income to consumption so as to achieve the policy goal of stimulating savings, investment and economic growth. First, the basic shape of cash flow tax