针对目前税收法制性不强等问题,需要建立一套适应我国社会主义市场经济体制的公平税收制度,实行税收立宪、具体税收法定,其中,具体税收法定包括税种法定、税收要素法定和程序法定。具体从民营企业和普通民众方面而言,需注意及时发挥税收的调节功能,调节高低收入差别,做到藏富于民,民富国强。 In view of the current tax law is not strong and other issues, we need to establish a fair tax system to adapt to China’s socialist market economic system, the implementation of tax constitution, specific tax statutory, including tax statutory tax laws and regulations, tax elements statutory and procedural statutory. In terms of private enterprises and the general public in particular, attention should be paid to timely play a regulatory function of tax revenue, adjust the income gap between high and low, so rich in people, rich and powerful.