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贯彻科学的发展观，建设和谐社会是我国当前及今后一个时期面临的重大课题。改革开放至今，我国的综合实力不断增强，经济发展较快，但社会发展严重滞后，贫富差距日益扩大，已成为经济发展的严重障碍。本文结合我国经济结构现状，分析了我国税收政策调整面临的主要矛盾，提出税收政策的调整取向应是：在坚持“效率优先、兼顾公平”的原则下要转向侧重于公平；在促进区域协调发展的过程中要转向侧重于行业发展；在大力发展高新技术产业的同时充分考虑就业再就业的税收政策；在统筹城乡发展的同时充分考虑涉农税收政策的调整。
To implement the scientific concept of development and building a harmonious society are major issues facing our country now and in the coming period. Since the reform and opening up, China’s comprehensive strength has been continuously enhanced and its economy has developed rapidly. However, the social development has lagged behind and the gap between the rich and the poor has been widening. This has become a serious obstacle to economic development. Based on the current situation of China’s economic structure, this paper analyzes the main contradictions in the tax policy adjustment in China. It is suggested that the tax policy should be adjusted according to the principle of “giving priority to efficiency and giving consideration to fairness”, focusing on fairness. In promoting regional coordinated development In the course of the shift to focus on industry development; in developing high-tech industries at the same time give full consideration to the employment and re-employment tax policy; in urban and rural development planning at the same time give full consideration to agricultural tax policy adjustments.