随着改革的不断深化,市场经济体制的不断完善,我国经济快速发展。与此同时,我国税收收入快速增长并长期高于GDP的增长。这说明税收制度对整个宏观经济产生了紧缩效应,表明税收增长与经济发展不协调。十六届三中全会指出,我们要“按照简税制、宽税基、低税率、严征管的原则,稳步推进税收改革”。税收体制改革提上日程。 With the continuous deepening of reform and the continuous improvement of the market economy system, our economy has developed rapidly. At the same time, China’s tax revenue grew rapidly and was above GDP growth for a long time. This shows that the tax system has had a tightening effect on the entire macroeconomy, indicating that tax growth is incompatible with economic development. The Third Plenary Session of the 16th CPC Central Committee pointed out: We must steadily push forward tax reform in accordance with the principle of a simple tax system, a broad tax base, a low tax rate and strict collection and administration. " Tax reform put on the agenda.