我国的所得税改革应采取“一步到位”的做法,尽快制定颁布一个统一的不分内外资各种经济性质类型的纳税人都适用的所得税法,科学合理确定税基,拓宽税基,减低税率,尽可能少列或干脆不列减免税条款。 China’s income tax reform should adopt a “one-step” approach and formulate and promulgate a uniform income tax law applicable to all taxpayers of various economic types, establish a scientific and rational tax base, broaden the tax base and reduce Tax rates, as few columns as possible, or simply not tax reduction clause.