我国目前的税收面临三大严竣问题:税收杠杆对科技进步的支持滞后,对可持续发展的基本国策和社会保障体系的建立也缺乏支持,对发展生产力,保护生态环境和对国民提供社会保障都不利;税收立法层次低、刚性不足,造成税收执法难;国民的纳税意识薄弱,偷漏税蔓延,税收流失严重。税制建设完善的对策必须包括对科技进步,可持续发展事业,社会保障制度形成支持的税种的设立;税法体系的完善;提高公民纳税意识和狠打偷骗税双管齐下。 At present, China’s tax revenue is facing three serious problems: the tax leverage lags behind the support for scientific and technological progress, the lack of support for the basic national policy of sustainable development and the establishment of the social security system, and the lack of support for the development of productive forces, the protection of the ecological environment and the provision of social security to the nation Are unfavorable; tax legislation is low level, lack of rigidity, resulting in tax enforcement difficult; national awareness of tax weak, tax evasion spread, serious loss of revenue. A well-established tax system must include the establishment of tax categories that support the progress of science and technology, the cause of sustainable development, and the social security system; the improvement of the tax law system; the improvement of citizens’ awareness of tax payment and the practice of stealing the fake tax.