我国建国以后的税制经历了由繁到简、由简到繁的多次反复，四十多年来的税制建设，尤其是改革开放二十年来税制改革的实践表明：税收对经济的调控功能和聚财功能的发挥，国家与纳税单位和个人的税收分配关系的正确处理，关键取决于税制的完善程度，取决于税制构成的科学化... After the founding of our country, the tax system has undergone many iterations from simplicity to complexity, more than 40 years of tax system construction. In particular, the practice of the tax system reform during the past 20 years of reform and opening up shows that the regulatory function of tax on the economy and The key to the correct handling of the tax revenue distribution between the state and taxpayers and individuals depends on the degree of perfection of the tax system and on the scientific structure of the tax system.