经过多轮的税制改革和逐步完善,我国已经初步建立了适应社会主义市场经体制需要的税制框架,对于保证财政收入,加强宏观调控,深化改革,扩大开放,促进经济与社会的发展,起到了重大的作用。但我们也应当看到,在税收的宏观调控作用、税收管理和税法建设等方面,也存在不少问题需要进一步解决。 After many rounds of tax reform and gradual improvement, our country has initially established a tax framework that meets the needs of the socialist market system. It has played a key role in ensuring fiscal revenue, strengthening macroeconomic regulation and control, deepening reform, opening wider to the outside world, and promoting economic and social development Great role. However, we should also see that there are still many problems that need to be further solved in the role of tax macro-control, tax administration and tax law.