财政收入、调节国民经济、监督社会经济活动等方面都发挥了一定作用。但是,由于整个经济体制改革还在摸索前进中,客观经济生活也在不断发展变化,同时在前些年的税制建设中,也受到过一些旧观念的影响和束缚,因此,新建立起来的税收制度,尚存一些有待解决的问题。主要表现在:结构不尽合理,某些税种一税多法,制度重叠,不够规范;国营企业所得税名不符实;流转税结构不完善,增值税扩展缓慢,重叠计税没有彻底消除;某些税种的税负偏重;一些税种征收手续复杂;征收管理不严密,缺乏制约机制;一些小税种,财政效益不高;内外两套税制并行, Fiscal revenue, adjust the national economy, supervision of social and economic activities have played a certain role. However, since the entire economic reform is still groping for progress, the objective economic life is constantly evolving. At the same time, during the tax system construction in previous years, it has also been influenced and restrained by some old ideas. Therefore, the newly established tax revenue System, there are still some problems to be solved. Mainly reflected in: the structure is not reasonable, some tax a tax more than the law, the system overlap, not normative; state-owned enterprise income tax name is not true; turnover tax structure is not perfect, the value-added tax expansion is slow, overlapping tax is not completely eliminated; some Tax burden of taxes is too heavy; Some tax collection procedures are complex; Lack of strict management of the collection, the lack of control mechanisms; Some small taxes, the financial efficiency is not high; Internal and external tax system in parallel,