为了适应经济快速、持续发展的要求,世界各国对其所在国的税制进行了相应的调整和改革,呈现出拓宽税基、降低税率、企业和个人所得税一体化、突出税制的可持续性、强化税收征管的特征。我国需要进一步加快税制改革,完善现行税制,确立主体税种,改进消费税和资源税,开征环保税和社会保障税,完善企业和个人所得税税制,强化税收征管。 In order to meet the requirements of rapid economic development and sustained development, all countries in the world have made corresponding adjustments and reforms to the tax system in their host countries, showing the broadening of the tax base, lowering of tax rates, the integration of enterprise and personal income tax, highlighting the sustainability of the tax system and strengthening Tax collection and management characteristics. China needs to further accelerate the tax reform, improve the current tax system, establish the main tax categories, improve the consumption tax and resource tax, impose environmental protection tax and social security tax, improve the enterprise and individual income tax system, and strengthen tax collection and administration.