税制改革探讨

Probe into the Reform of Tax System

我国已进入新一轮税制改革周期,各种税改方案陆续出台,特别是个人所得税改革方案引起社会广泛关注。探讨税制改革的背景、原则、目标、主要内容,对加强税收征管,减少税收流失,完善公共财政体制是十分有益的。

Our country has entered the new cycle of tax system reform, and various kinds of tax reform＇s scheme appear, and the personal income tax reform＇s scheme causes people＇s attention widely. Probing into the tax system reform＇s background, the principle, the goal and the main content is helpful to strengthen the tax revenue collection, to reduce the tax revenue＇s drain, and to consummate the public finance system.