【摘要】 在经济全球化的国际形势下,中国税制改革势在必行。基于税制优化理论,借鉴大多数市场经济国家的成功做法,建立以增值税、所得税和社会保障税为主体的税制结构,取消不合理的税种,调整并增加一些税种是中国税制改革的现实选择。更多还原

【Abstract】 So far,as a member of WTO,under the international situation of globalization,China is imperative to reform its tax system.In terms of tax system(?) basic theories and the theory of tax system optimization,referring to the successful expe- riences of most market-oriented countries,China should constitute a tax system structure primarily based on value-added tax,income tax and society-safeguard tax,abolish some unfair and illogical taxes and rectify some taxes and set up some new taxes as well.The above is deemed to be the practical choice of Chinese tax system reform.更多还原