经过1979年的税制改革,特别是两步利改税,我国税制由原来的单一结构转变为多税种、多环节、多次征的复税制体系,对经济建设起到了积极作用。但现在看来,现行税制中也存在一些问题,其中对产业结构的影响主要表现在三个方面: ——在流转税中产品税所占比重偏大, After the tax reform in 1979, especially the two-step profit tax reform, the tax system in our country changed from a single structure to a system of multiple taxes, multiple links and multiple levies, which played a positive role in economic construction. However, it seems that there are still some problems in the existing tax system, of which the impact on the industrial structure mainly manifests itself in three aspects: - the proportion of product tax in the turnover tax is too large,