优化税制理论与我国的税收政策

Optimizing the Theory of The Tax System and China's Tax Policy

优化税制理论重视效率，强调税收对经济行为主体的刺激作用，注重效率公平的协调，这对我国税收政策的制定有重要的借鉴意义。但是，必须以我国的现实国情为基础，充分考虑和客观分析其在我国的适应性。

In order to lay down our tax policies ,the following is very important:to optimize the theory of our tax system,pay great attention to efficiency ,emphasis the stimulating factions of tax to economy and lay stress on the coordination of fair efficiency.But we must consider our own national conditions and analyse its adaptability objectively in our country and continuously perfect our tax policies.