税制建设必须服从和服务于各时期的政治经济任务需要,现行税制与新时期新任务已很不相适应,全面改革税制已势在必行。文章深入分析了现行税制的缺欠,并对新一轮税制改革取向和改革方略进行了系统研究。 Tax system construction must obey and serve the needs of political and economic tasks in various periods. The current tax system has become incompatible with the new tasks in the new era. It is imperative to reform the tax system in an all-round way. The article analyzes in depth the shortcomings of the current tax system and systematically studies the new round of tax reform orientation and reform strategy.