作者认为，在计划体制向社会主义市场经济体制转换的过程中，我国税制模式的建立，必需坚持税收中性原则，讲究税收效率，同时又须强调税收的宏观调控职能作用，这也就是说我国税制模式应该是以流转税和所得税并重的双主体税种，并以财产税、资源税、保险税等为辅助税种的产税基、低税率的税制模式。 The author believes that in the process of transforming planning system into socialist market economy system, the establishment of China’s taxation system must adhere to the principle of tax neutrality, pay attention to tax efficiency, and at the same time must emphasize the function of tax macro-control function. This means that our country The tax model should be a dual subject tax with both turnover tax and income tax, and a property tax, resource tax, insurance tax, etc., as the tax base for the auxiliary tax and a low tax rate tax system.