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1.宏观税负水平的确定。我国现阶段税收政策的制定,需要在公平与效率、政府收入与经济发展等目标中进行抉择。现阶段,税收要坚持“效率优先,兼顾公平”的原则,以保证在经济发展过程中政府取得正常的税收收入。确定宏观税
A macro tax burden level to determine. The formulation of our tax policy at the present stage needs to make a choice between the objectives of fairness and efficiency, government revenue and economic development. At this stage, the tax should adhere to the principle of “giving priority to efficiency and giving consideration to fairness” so as to ensure that the government can obtain normal tax revenue during the course of economic development. Determine the macro tax