税收宏观调控的实现，需要有一个科学、合理的税收制度作保证。1994年我国税收制度进行了全面改革，贯彻了“统一税法、公平税负、简化税制、合理分权”的原则，初步建立起了一个适应当前社会主义市场经济要求的税制框架体系。但是从充分发挥税收的宏观调控作用来看，现行税制? The realization of tax macro-control needs a scientific and reasonable tax system as a guarantee. In 1994, China’s tax system was completely reformed, implementing the principle of “unifying the tax law, paying a fair tax burden, simplifying the tax system and decentralizing power rationally”, and initially established a tax system framework that meets the current requirements of a socialist market economy. However, from the perspective of giving full play to the role of macro-control in taxation, what is the current tax system?