内在制度和外在制度是维系经济社会系统稳定和有效运转的重要基础。经济转轨中的我国税收制度安排在考虑制度需要时考虑了外在制度的因素,却忽视了内在制度的作用和内在制度与外在制度的协调,导致税收制度与相关制度的协调性差,税收制度的效率低下。全面提高我国税收制度的效率需要高度重视内在制度与外在制度的耦合。 The internal system and the external system are the important foundations for maintaining the stable and effective operation of the economic and social system. China’s tax system in the process of economic transition has considered the external system factors in considering the system needs, but has neglected the function of the internal system and the coordination between the internal system and the external system, resulting in the poor coordination between the tax system and the relevant system. The tax system Inefficient. To improve the efficiency of our tax system in an all-round way, we must attach great importance to the coupling between the internal system and the external system.