随着税收制度的几经改革,中国特色社会主义税收体系已初步形成,不论是增加国家财政收入还是调节国民收入的分配,都发挥着重要作用。我国税收制度发展进步的同时,也暴露了一些不足,没有全面发挥税收的作用。本文从概念着手,进而阐述现行制度,分析制度弊端,并对弊端提出相应的改革建议。 With the reform of the tax system, the socialist tax system with Chinese characteristics has taken shape. Whether it is increasing state revenue or adjusting the distribution of national income all play an important role. While the tax system in our country develops and progresses, it also reveals some deficiencies and fails to give full play to the role of taxation. This article starts from the concept, and then elaborates the current system, analyzes the defects of the system, and puts forward the corresponding reform proposals to the disadvantages.