反思与突破：未来税收制度变迁的几点思索□马马杰随着改革开放、社会主义市场经济的发展，税收不但成为国家和企业收益分配的基本形式，而且渗透到个人生活，对社会资源配置、收入分配、经济稳定发展产生愈益重要的影响。但是，与现实和未来发展的要求相比，中国的税收... Reflections and Breakthroughs: Some Reflections on the Changes of the Tax System in the Future □ Ma Wei Ma Jie With the development of reform and opening up and the development of the socialist market economy, tax revenues have not only become the basic form of revenue distribution for the state and enterprises, but also have infiltrated into personal life and social resources Allocation, income distribution, economic stability and development have an increasingly important impact. However, compared with the requirements of reality and future development, China’s tax revenue ...