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税收作为财政收入的主要来源,对我国经济发展发挥着重要的推动作用。我国的税制结构应随着经济的增长和国民收入不断增加而逐步优化。通过研究现行我国的税收制度体系,分析目前现行我国税收制度体系的结构存在的各种问题,为优化升级我国税制结构提供路径选择。
As the main source of fiscal revenue, tax revenue plays an important role in promoting China’s economic development. China’s tax structure should be gradually optimized with economic growth and increasing national income. By studying the current system of taxation in our country, we analyze various problems existing in the current structure of the system of taxation in our country and provide a path for optimizing and upgrading our tax system.