现行税收制度的弊端决定税改的必要性1994年财税体制特别是税制改革以后,我国基本形成了以增值税、消费税、营业税为主的间接税与企业所得税、个人所得税,还有部分财产税为主的直接税并重的税制结构。现行的税制结构在保证国家财政收入,加强宏观调控,进一 The drawbacks of the current tax system decided the need for tax reform 1994 tax system, especially after the tax reform, the basic form of China’s value-added tax, consumption tax, sales tax-based indirect tax and corporate income tax, personal income tax, as well as some property tax-based The direct tax structure of the tax system. The current tax structure to ensure that the state revenue, strengthen macro-control, into one