税制结构是实行复合税制的国家,在按一定标志进行税收分类基础上所形成的税收分布格局及其相互关系。税收结构模式是指由主体税特征所决定的税制结构类型,在组织财政收入和调节经济方面处于主要地位,发挥主要作用的主体税种,是区别不同税制结构类型的主要标志。 1 影响税制结构的因素 Tax structure is the implementation of the compound tax system in the country, according to certain tax classification based on tax distribution patterns and their interrelationships. The tax structure model refers to the type of tax structure determined by the characteristics of the main tax, the main taxes that play a major role in organizing the fiscal revenue and adjusting the economy, and are the main symbols that distinguish the different types of tax structures. 1 factors affecting the tax structure