进一步深化税制改革的设想刘克崮，王浩川，谭龙８０年代初期，我国进行了利改税和工商税制的改革，并建立涉外税体系，初步建立了适应有计划商品经济发展的税收制度。这是中国税制改革上的第一个台阶。但它存在着税法不统一、税负不公平、结构不合理、运行不规范、征管不... Tentative Plan for Further Deepening the Reform of Tax System Liu Ke-yan, Wang Hao-chuan, Tan Long In the early 1980s, China carried out the reform of taxation and industrial and commercial taxation system and established a system of foreign-related taxation. The tax system for the planned commodity economy was initially established. This is the first step in the reform of China’s tax system. But it is not uniform tax law, the tax burden is not fair, the structure is irrational, the operation is not standardized, the collection is not ...