浅议当前税制改革的三忧

A Discussion on the Reform of the Present Tax System

当前,税制体制改革存在财税体制不兼容、税务机构不合理、税制结构不合理三忧,使财税体制改革出现很多困难。应从以下几方面进行全面配套的财税体制改革:适当下放财权,适当上收事权;调整税种,完善税制;深化税务机构改革。

At present, there exist incompatible tax systems, unreasonable tax agencies and unreasonable tax structures in the tax system reform, which make a variety of difficulties in the tax reform. So the reform should start with the following： Carrying out the tax reform with the complete sets of equipment; transfering the financial power to lower levels suitably and controlling administritive power suitably ;regulating tax categories;perfecting tax systems and changing tax mechanisms deeply.