深化我国税制改革的必要性与基本思路

Necessity and Basic Comprehension to Deepen the Reform of Tax System

随着市场化进程的推进,我国的所有制结构、产业结构、国民收入分配结构以及地区经济发展结构都发生了变化,但税收结构并未作出相应调整,从而导致现行税制滞后于市场经济的发育和对外开放的新形势,并不能有效地纠正市场失灵。所以,我们要按照市场经济条件下各类市场主体公平竞争的原则,深化税制改革,实现各类市场主体之间税收待遇平等、税收负担公平,以利于在更大程度上发挥市场的作用。

In the progress of marketization, many features of economic system have changed, but the tax system remains unchanged, which caused the tax system to lag behind the growth of market economy. Be-cause of that, we should deepen the reform of tax system according to the fair principles to balance treatments and tax duty among the main bodies and make a better use of the market.