对优化税制及税制结构若干问题的思考□张有乾近年来，关于税制结构问题，理论界、税务部门不少专家，学者都进行了一系例的研究，如对税制结构的概念、建立税制结构依据的原则、税制结构的基本内容，税制结构与经济发展水平的关系以及各国在不同历史时期如何选择税制结构... In recent years, many experts and scholars on tax structure have carried out a series of researches on tax structure, such as the concept of tax structure and the basis of tax structure The basic content of the tax structure, the relationship between the tax structure and the level of economic development, as well as how countries choose tax structure in different historical periods ...