11年来的税制改革,由过去较为单一的税制体系,初步形成多税种、多层次、多环节调节的复合税制新体系框架,税收的经济调控、监督机制大为强化,在适应发展有计划的商品经济中,起了积极作用,其大方向是正确的。但是,现行税制也存在一些较大的矛盾和机制障碍,需要认真探索进一步改革的措施。本文拟在这方面谈些看法。 In the past 11 years, the reform of the tax system has taken the form of a relatively simple tax system in the past, initially forming a new system of multiple taxation system featuring multi-tax, multi-level and multi-link adjustment. The tax regulation and supervision mechanism has been greatly strengthened. In adapting to the planned commodities In the economy, it has played an active role and its general direction is correct. However, there are still some major contradictions and institutional obstacles in the current tax system. Measures for further reforms need to be carefully explored. This article intends to talk about this view.