一、关于适应新世纪我国经济发展趋势改革和完善现行税收制度的六项建议文／中国社科院财贸所课题组税收制度的改革要促进市场经济体制基本框架的建立与完善１ .发挥市场机制在资源配置中的基础性作用 ,重视宏观调控对市场缺陷的弥补作用。一是在税制设计上 ,处理好税收中性和 I. Six Suggestions for Reforming and Perfecting the Current Tax System in Adapting the Trend of Economic Development in Our Country / Reforming the Tax System of the Task Force of the Institute of Finance and Trade of the Chinese Academy of Social Sciences To Promote the Establishment and Improvement of the Basic Framework for a Market Economy System 1. To give full play to the market mechanism The basic role in the allocation of resources, emphasis on macro-control on the market to make up for deficiencies. First, tax system design, handle the tax neutral and