我国现行税制基本上适应经济发展的客观要求,能较好地处理国家、集体和个人三者之间的分配关系,保证了国家财政收入的稳定增长,促进了经济体制的改革,对于搞活企业和发展各类性质的经济,正在积极发挥着税收杠杆的调节作用。但由于存在一些不合理的因素,税负不平的问题也还是有的,不利于各类型企业开展竞争。为了更好地鼓励竞争,现就公平税负试谈几点想法: The current tax system in our country basically meets the objective requirements of economic development and can better handle the distributional relationship among the state, the collective and the individuals, ensure the steady growth of the national fiscal revenue, promote the reform of the economic system, The development of various types of economy is actively playing the regulatory role of tax leverage. However, due to some irrational factors, the problem of tax burden is still unfavorable, which is not conducive to the competition of all types of enterprises. In order to better encourage competition, let’s talk about fair tax considerations: