一、多税种与缺税种的矛盾简化税制是现代税收发展的潮流。我国现行税制是在1994年税制改革的基础上形成的,税种虽然比改革前减少了近10个,但与发达市场经济国家相比,仍然偏多。税种过多,给本来就水平不高的税收征管带来压力和不便,增加了税收征收的难度和征收成本。另一方面, First, the contradiction between tax types and lack of tax Simplified tax system is the trend of modern tax development. The current tax system in our country was formed on the basis of the tax system reform in 1994. Although the tax items decreased by nearly 10 points compared with the pre-reform period, the tax system in our country still lags far behind that of developed market economy countries. Excessive taxes have put pressure and inconvenience on the tax collection and management that have not been achieved in the original level, increasing the difficulty of tax collection and the cost of collection. on the other hand,