我国目前的税制结构中,流转税与所得税相比,在税收总量中所占的比重仍然很大,这在一定程度上影响了税收的公平性原则。本文分析了我国现行税制的基本情况和改革的必要性,提出了双主体税制运行的必要性,并通过分析其运行的条件提出进一步完善现行税制的建议。 In China’s current tax structure, turnover tax and income tax, the proportion of the total tax revenue is still large, which to some extent, affected the tax fairness principle. This article analyzes the basic situation of the current tax system in our country and the necessity of its reform. It puts forward the necessity of running a dual subject tax system and puts forward suggestions on how to further improve the current tax system by analyzing its operating conditions.