税收制度是社会主义市场经济体制的重要组成部分,是国家进行宏观调控的重要经济杠杆,合理的税收制度能够促进国民经济又好又快发展,为此很有必要针对现行税制存在的主要问题,按照简化税制、拓宽税基、降低税率、严格征管的原则,稳步推进现行税收制度的改革。 The tax system is an important part of the socialist market economic system and an important economic lever for the macro-control of the country. A reasonable tax system can promote the sound and rapid development of the national economy. Therefore, it is necessary to address the major problems existing in the current tax system, In accordance with the principle of simplifying the tax system, broadening the tax base, lowering the tax rate and strictly administering the tax, the reform of the current tax system should be steadily promoted.