谈到关于税制优化的主题,有人可能会说这是老生常谈,在我国已经没有什么研究的必要了,本人却以为只要我国的税制建设还存在尚待解决的问题,只要我国的税收体制还不完善,税制优化的研究就是一个常谈常新的问题,就始终有其值得研究的方面。在进入正题之前,先简单介绍一下税制优化理论。按照税收经济学的一般观点,税制优化主要是指税收制度的设置必须满足一定 When it comes to the theme of tax system optimization, some people may say that this is a cliché and it is not necessary to study in our country. I thought that as long as China’s tax system still has problems to be solved, as long as China’s tax system is still not perfect The study of tax system optimization is a common problem which is always new and always has its worth researching. Before entering the topic, let’s briefly introduce the theory of tax optimization. According to the general view of tax economics, tax system optimization mainly refers to the tax system must be set to meet certain