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我国社会主义市场经济体制的转轨以及世界经济格局的巨变,对我国现行税收制度提出了新的挑战,我国目前的税收制度离新时期的经济体制的要求还有很大的差距,必须在充分了解我国税收制度存在问题与缺陷的基础上,发展和完善我国税收制度,以适应市场经济的要求。
The transition of China’s socialist market economic system and the drastic change in the world economic pattern have posed new challenges to the current taxation system in our country. The current taxation system in our country still lags far behind the requirements of the economic system in the new era and must be fully understood On the basis of the existing problems and defects of China’s tax system, we should develop and improve our tax system to meet the requirements of a market economy.