我国经过10余年的经济体制改革,经历了计划经济——有计划的商品经济——社会主义市场经济这样一个过程。在市场经济运行机制的确立和发育过程中,税收制度应不断完善,使之成为协同市场机制发挥作用的政策手段,配合市场机制实现资源配置最优化。一、社会主义市场经济体制下完善税收制度的原则 After more than 10 years of economic restructuring, our country has undergone a process of planned economy-planned commodity economy-socialist market economy. In the process of establishing and developing the market economic operation mechanism, the tax system should be continuously improved so as to make it a policy instrument for the synergetic market mechanism to play its role and coordinate with the market mechanism to optimize the allocation of resources. First, the principle of perfecting the tax system under the socialist market economic system