我国已确立的“简税制、宽税基、低税率、严征管”的税收改革原则,关注的重点主要是所得税的改革,未能全面概括我国税收改革的主要内容,不利于科学指导税收改革的实践。本文通过对我国税收存在的主要矛盾的分析和对世界税收改革趋势的考察,提出了“统一税制、拓宽税基、降低税率、改费建税、健全法制、界定税权、规范管理”的税收改革原则。 The tax reform principle of “simple tax system, wide tax base, low tax rate and strict collection and management” has been established in our country. The focus of attention is mainly on the reform of income tax. It fails to comprehensively summarize the main contents of tax reform in China and is not conducive to scientifically guiding tax reform practice. Based on the analysis of the main contradictions in the tax revenue in our country and the investigation of the trend of tax reform in the world, this paper puts forward the tax of “unifying the tax system, broadening the tax base, lowering the tax rate, building tax, improving the legal system, defining the tax right and regulating the management” Reform principles.