顺应世界各国以“降低税率、扩大税基、调整税收结构、简化税制、清理优惠、加强征管”为主要内容的税制改革潮流,我国的税制改革应以效率与公平的最佳结合为指导思想,以优化税制结构为根本着眼点,以扩大税基、确定合理的税率水平为近期改革的主要方向。 Conforming with the tide of the tax reform with the main content of “lowering the tax rate, broadening the tax base, adjusting the tax structure, simplifying the tax system, clearing the concessions, and strengthening the collection and management” of all countries in the world, the tax system reform in our country should take the best combination of efficiency and fairness as its guiding ideology, To optimize the tax structure as the fundamental point of view, to expand the tax base to determine a reasonable level of tax rates for the recent reform of the main direction.