新时期税制改革思想的选择从税收经济学的角度看，现行税制的改革、完善与再设置，就是一个税制不断优化的过程，一个在理论与实践的结合上寻求“优化税制”的过程。税制优化就是指税制的设置必须满足一定税收原则：包括效率原则、公平原则、经济增长与稳定原则、管理原则... From the perspective of tax economics, the reform, improvement and re-establishment of the current tax system is a process of continuous optimization of the tax system. It is a process of seeking an “optimization of the tax system” based on a combination of theory and practice. Tax system optimization refers to the tax system must meet certain tax principles: including the principle of efficiency, fairness, economic growth and stability, management principles ...