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当前,税制改革已成为经济改革的重要领域和关键环节,研究税制改革的长效机制具有深远的意义。本文对中国现阶段税制结构现状进行了系统的回顾和国际比较,在此基础之上,分析了税制结构存在的主要问题,提出了中长期税制改革的基本原则和目标模式,并进一步给出了完善的具体步骤。
At present, the reform of the tax system has become an important area and key link of economic reform. It is of far-reaching significance to study the long-term mechanism of tax reform. This article systematically reviews and compares the status quo of China’s current tax structure. On this basis, it analyzes the main problems existing in the tax structure, proposes the basic principles and target models of the tax reform in the medium and long term, and gives further Perfect concrete steps.