税收是国家宏观调控的重要经济杠杆。面对发达国家的减税浪潮 ,我国不应该实行简单的减税或增税政策 ,而应该实行有增有减、结构性调整的税收政策。以优化税制结构为重点 ,以促进经济发展为目标 ,是我国税制改革的根本方向 Taxation is an important economic lever of state macro-control. Faced with the wave of tax cuts in developed countries, our country should not impose a simple tax reduction or tax increase policy, but should adopt a tax policy of increasing, decreasing and structural adjustment. To optimize the tax structure as the focus and to promote economic development as the goal is the fundamental direction of China’s tax reform