浅谈税制改革对市场经济发展的促进作用天津财经学院赵书博一、经过税改，税制到得了统一，为市场经济创造了一个大体公平的竞争环境。税制改革前，我国税制不统一，拿所得税来讲，各种经济成份的税率不同，扣除规定各异，税制繁杂，计征困难。对内外资企业适用不同的税制... Talking about the tax system reform to promote the development of market economy ZHAO Shu-Bo Tianjin University of Finance and Economics, after tax reform, the tax system has been unified, creating a market economy generally fair competitive environment. Before the tax system reform, the tax system in our country is not uniform. In terms of income tax, the tax rates of various economic components are different. Different deduction rules, complicated tax system and difficulty in calculating the tax. For domestic and foreign enterprises apply different tax system ...