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建立社会主义市场经济体制对深化税制改革提出了一系列迫切要求,市场经济越发展,要求完善税制越紧迫。在建立社会主义市场经济体制过程中,税收的地位和作用更加重要,职能作用发挥将更充分,在公平税负、促进平等竞争、贯彻产业政策、保持总量平衡、调节收入分配、促进共同富裕以及增加财政收入等方面,任重道远,大有可为。一、1994年以来我国税制改革的成就与存在的问题
The establishment of a socialist market economic system has put forward a series of urgent requirements for deepening the reform of the tax system. The more the market economy develops, the more urgent it is to perfect the tax system. In the process of establishing a socialist market economic system, the status and role of taxation will become more and more important, the functions and functions will be given full play, the tax burden will be fair, the competition on an equal footing will be promoted, industrial policies will be implemented, the total balance will be maintained, the income distribution will be adjusted, and the common prosperity will be promoted As well as increase the financial revenue and other aspects, a long way to go, promising a lot. I. Achievements and Existing Problems of China’s Tax System Reform Since 1994