从1978年中国实行改革开放,特别是1994年以来,中国的税制改革已经取得了巨大的进展。但是,已经取得的成果与改革所要达到的目标——建立适应完善的社会主义市场经济体制需要的税制体系和各国税制发展的趋势相比,还是初步的、阶段性的,完善税制的任务依然很 Since China implemented its reform and opening up in 1978, especially since 1994, tremendous progress has been made in China’s tax reform. However, the achievements that have been made and the objectives to be achieved by the reform - that is, the tax system required to establish a sound socialist market economic system and the trend toward the development of taxation systems in various countries are still preliminary, phased and well-established, and the task of perfecting the tax system remains