根据经济、社会发展和改革开放的需要,全国人民代表大会通过的国民经济和社会发展“十二五”规划纲要和财税部门提出的财税改革规划,从顶层设计来看,深化税制改革应当重点研究和解决合理调整宏观税负、优化税制结构和完善主体税种三个主要问题。 According to the requirements of economy, social development and reform and opening up, the national economic and social development adopted by the National People’s Congress and the “Twelfth Five-Year Plan” and the fiscal and taxation reform plan put forward by the fiscal and taxation departments should, at the top level, deepen the reform of the taxation system Focus on research and solve the three major issues of rational adjustment of the macro tax burden, optimize the tax structure and improve the main taxes.