浅议我国的税制优化

Discussion on the Optimization of Chinese Tax System

税收制度的优化是世界各国都在努力追求的理想目标。结合西方税制优化理论和我国的现实国情,总结出我国税制优化应遵循的原则,尝试提出增值税与个人所得税税种的改革设想。

The optimization of the tax system is the dreamboat pursued by all c ountries in the world. Connecting with the western countries' tax system optimiz ation theory and the actual conditions of our country, this paper puts forward s ome principles that should be followed by our country's tax system optimization, and advances some presumptions for the reform the tax category of the value-ad ded tax and individual income tax.