当前我国税制改革的深层次问题及其改革建议

Deeper Problems in the Tax Reform of China and Their Countermeasures

加入WTO组织后,按照世贸组织的有关规定并结合我国的实际情况,我国进行了一系列税制改革,取得了较好的效果。但是,税收体系中几个深层次矛盾依然存在:如税制不统一、结构不合理、法制化水平低、管理落后。笔者就解决上述问题提出了相关的政策建议。

Since China＇s entry into WTO, it has adopted series of measures in tax reform corresponding to the requirements of WTO and its situation. Though remarkable achievements have been made, several deeper problems still exist,which are seen in the inconsistent tax system, unreasonable structure, low-level legislation, and backward management. Relevant suggestions are put forward in this paper to resolve these problems.