完善税收制度的标准□顾声乐齐严按社会经济和财政活动规律的要求正确设计税收制度的内容，是完善一国税收制度的基本要求，但并不是标准。税收制度完善的标准，应是税收制度规范形式和操作形式能否被统一起来。一个税收制度的法律法令政策能普遍地执行，而且税收制度操作... Perfecting the standards of the tax system □ Vigorously inspecting the contents of the tax system according to the law of social economy and financial activities is the basic requirement for perfecting the tax system of a country, but it is not a standard. The tax system should be perfected, norms and tax forms should be unified form of operation. A tax system laws and ordinances policies can be generally implemented, and the tax system operation ...