财税体制是管理社会主义有计划商品经济的三大重要手段(财税、金融、计划)之一。改革10年来,财税体制改革在简政放权,调动地方、企业、职工的积极性方面,在促进经济的繁荣和发展方面起了重要作用。从目前情况看,我国财税体制存在以下七个方面的问题: 个人所得税制度。这是发达国家财政收 The fiscal and taxation system is one of the three major means (fiscal taxation, finance and planning) for managing the planned commodity economy in socialism. In the 10 years since the reform, the fiscal and taxation system reform has played an important role in promoting economic prosperity and development in terms of streamlining administration and decentralization, mobilizing the enthusiasm of localities, enterprises and workers. Judging from the current situation, there are seven problems in China’s fiscal and taxation system: the personal income tax system. This is the revenue from developed countries