经1983—1984年两步“利改税”之后,税收在形式上已经成为组织财政收入的主要手段。但事实上它的主体地位并未确立,主要表现有两点。一是税收的调节功能弱化,在经济增长的过程中,财政收入占国民收入的比例反呈下降的趋势;二是税种虽然密集和失之过繁,但是调节空白依然不少。因此,改革现行税制已迫在眉睫。 After two steps of “interest tax reform” from 1983 to 1984, the tax revenue has become the main means of organizing the financial revenue in the form. However, in fact, its main body position has not been established. There are two main manifestations. First, the regulatory function of taxation is weakened. In the course of economic growth, the proportion of fiscal revenue in national income tends to decline. Second, despite the intensive taxation and frequent loss of taxes, the regulatory gaps are still quite a few. Therefore, the reform of the current tax system is imminent.