改革开放政策实施以来,我国在税制建设上的重大进展已为社会人民所共识。通过建立涉外税制,把所得税制引入国营经济领域,改进流转税税制结构,以及设立一些适应国家宏观政策需要的新税种,初步建立了现行的以流转税与企业所得税为主体、其它税种相配合的新的税制模式。新的税制与改革开放前的税制相比较,一是经济调整控制范围拓宽了,二是聚财作用增强了,税收已成为国家调节经济的不可缺少的手段和国家取得财政收入的决定性因素。评价改革后的税制建设,应当说,成绩很大,方向正确,为进一步建立适应计划经济与市场调节相结合的社会主义税制奠定了一个良好的基础。 Since the implementation of the policy of reform and opening up, China’s major progress in the taxation system has been agreed upon by the people in the society. Through the establishment of a foreign-related tax system, the income tax system is introduced into the state-owned economy, the structure of the turnover tax system is improved, and some new taxes that meet the needs of the state’s macroeconomic policies are set up. The existing tax measures based on the turnover tax and corporate income tax are basically established New tax model. The new tax system compared with the pre-reform and opening-up tax system, one is to broaden the scope of economic regulation and control, and second, the role of enrichment has been enhanced, the tax has become an indispensable means for the state to regulate the economy and the decisive factor for the country to obtain financial revenue. To evaluate the post-reform tax system construction, we should say that the achievements are great and the direction is correct, laying a good foundation for further establishing a socialist tax system that is compatible with the planned economy and market regulation.