【摘要】 1994年税制改革后,我国初步建立了与社会主义市场经济体制相适应的现行税制。为完善现行税制兼顾公平与效率目标的功能,新一轮的税制改革应在间接税调整和直接税改革的基础上,最终形成以流转税和所得税为主体,其他税种相辅助,税种齐全,功能较为完备的税制结构。更多还原

【Abstract】 Every efficient modern tax system should consider the principles of equity and efficiency, and adapt a system fit the development of the society. In 1994, the reform of the business and industry tax established a modern tax system which suitable for the socialist market-oriented economy. The reform of tax system should base it on an optimal proportion of indirect and direct tax, should enhance the degree of equity and efficiency. The aim of reform is to establish a new tax structure which income tax and commodity tax dominate the amount while other taxes taking the subsidiary part.更多还原