进一步完善税制充分发挥税收的宏观调控作用中国人民大学财政金融系安体富１９９４年我国的税制改革，贯彻了“统一税法、公平税负、简化税制、合理分权”原则，初步建立了适应社会主义市场经济要求的税制框架。但从充分发挥税收的宏观调控作用来看，现行税制尚需不断改革... To further improve the tax system to give full play to tax macro-control effect Renmin University of China Department of Finance Anshifu China’s tax reform in 1994, implementing the principle of “unifying the tax law, fair tax burden, simplify the tax system, decentralization”, initially established to adapt to society The tax system framework required by the market economy. However, from the perspective of giving full scope to the macro-control of taxation, the current taxation system still needs continuous reform ...