我国税制结构优化问题研究

The Study of Taxation Structure Optimization Questions

税制结构合理与否,不仅影响到政府的财政收入状况,而且事关国民经济总量及各项重要经济指标。随着我国社会主义市场经济体制的完善,我国税制结构出现了许多问题,优化税制结构这一课题愈来愈受到重视。本文从我国现行税制结构的现状及存在的主要问题入手,提出了优化税制结构的策略和措施。

Taxation structure reasonable or not,not only affects government’s financial revenue condition,but also has a critical relationship with the national economy’s total quantity and every important economical index.Along with the consummation of our country’s socialist market economy system,the taxation structure appeared many questions.Optimizing taxation structure receives increasingly regards.This article begin with the main questions of the present taxation structure as well as the reasons for the present questions of the taxation structure,proposed strategies and measures to optimize taxation structure.