本文认为,鉴于我国的经济社会现状,当前应以保证效率、更加注重社会公平为原则,并以充分发挥税收在三次分配中的调节功能为目标,改革完善现行税制,以实现效率和公平的协调,满足现阶段科学发展观和构建和谐社会的需要。 This paper argues that given the current economic and social conditions in our country, we should at the moment be guided by the principle of ensuring efficiency and paying more attention to social equity. We should also give full play to the regulatory function of tax revenue in the three distributions, reform and improve the current tax system to achieve efficiency and fair coordination , To meet the current stage of scientific concept of development and the need to build a harmonious society.