税制改革是一个永恒的主题。任何一个国家的税收制度,总要植根于一定的经济社会环境并随着经济社会环境的变化而做相应调整。我国现行主要是建立在收入功能基础上的税制体系,已经不能适应中国经济社会发展进程的要求。在当前颇为复杂的经济社会形势下,建设一个融收入与调节功能于一身的功能齐全的现代税制体系,显得特别重要。主要从预算法、财产税、消费税、社会保障税四个方面展开论述。 Tax reform is an eternal theme. The tax system in any one country should always be rooted in a certain economic and social environment and be adjusted accordingly as the economic and social environment changes. The current system in our country, which is mainly based on the revenue function, can no longer meet the requirements of China’s economic and social development. In the current complicated economic and social situation, it is particularly important to establish a fully functional modern tax system that incorporates both revenue and regulatory functions. Mainly from the budget law, property tax, consumption tax, social security tax four aspects discussed.