税制改革的意义和基本原则贾风昌，沈化然一、对现行税制进行重大改革是发展社会主义市场经济的客观要求。对现行税制进行重大改革，是发展社会主义市场经济的客观要求。加速建立社会主义市场经济体制，为税制改革提供了一个很好的机遇。税制改革将有利于加强和改善宏观调... The Significance and Basic Principles of Tax Reform Jia Fengchang, Shen Hualan First, the major reform of the current tax system is an objective requirement for the development of a socialist market economy. The major reform of the current tax system is an objective requirement for the development of a socialist market economy. Accelerating the establishment of a socialist market economy has provided a good opportunity for the reform of the tax system. Tax reform will be conducive to strengthening and improving macro adjustment ...