新税制出台后,总的运行情况是良好的。基本上达到了统一税法、公平税负、简化税制合理分权、规范分配方式、理顺分配关系,强化税收的组织收入和宏观调控功能,建立符合社会主义市场经济要求的税制体系的目的。然而不可否认、新税制的实施中也存在一些急待研究解决的实际问题。如增值税税率挡次过少,税收负担内外资仍不公平等。笔者在此仅就有关运费征税问题谈点看法,不揣 After the introduction of the new tax system, the overall operation is good. Basically achieved the goal of unifying the tax law and fair tax burden, simplifying the decentralization of the tax system, standardizing the distribution method, rationalizing the distribution relations, strengthening the tax revenue organization and macro-control functions and establishing a tax system in line with the requirements of the socialist market economy. However, it is undeniable that there are some practical problems to be solved urgently in the implementation of the new tax system. If the VAT rate is too low, the tax burden is still not fair within the foreign capital. I only talk about the issue of tax on freight, not guess