税收制度是国家以法律或法令形式确定的各种课税办法的总和,反映了国家与纳税人之间的经济关系。随着国际经济环境变化和国内经济发展,社会民众对税制改革的呼声日益高涨。我国现行税制体系是1994年税制改革后确立起来的,以商品税和所得税为双主体。自2004年以来又进行了一系列的改革。但随着国际经济环境变化和国内经济发展,一些新的问题在经济运行过程中不断涌现,例如,生产和消 The tax system is the sum of various taxation measures determined by the state in the form of laws or decrees, reflecting the economic relations between the state and the taxpayers. With the changes in the international economic environment and the development of the domestic economy, public opinion on the tax reform is on the rise. The current tax system in our country was established after the reform of the tax system in 1994 with the double taxation of commodity tax and income tax. Since 2004, a series of reforms have taken place. However, with the changes in the international economic environment and the development of the domestic economy, some new problems continue to emerge during the course of economic operation. For example,