浅谈进一步调整和完善新税制的思路程伯勤新税制运行两年多来，取得了令人瞩目的成绩，税收调控功能增强，税收收入稳步增长，税收负担趋向合理，依法治税的环境明显改善，同时，也极大地促进了国民经济持续发展。尽管如此，新税制在运行中还是存在一些不容忽视的矛盾和问... On the thought of further adjusting and perfecting the new tax system Cheng Boqin The new tax system has achieved remarkable results over the past two years and has made remarkable achievements in its tax regulatory functions. The tax revenue has steadily increased, the tax burden has tended to be reasonable, the environment for tax administration under the law has been markedly improved, At the same time, it has also greatly promoted the sustained development of the national economy. In spite of this, there are still some contradictions and problems that can not be ignored in the operation of the new tax system.