一、问题的提出在现代社会中，税收制度的重要性愈加突出，各国政府始终都把推行税制改革，优化税收制度作为实现税收职能的关键。如何优化税制，众多经济学家进行了深入探讨。７０年代初，美国经济学家从消费者个人偏好出发，创立了“优化税制理论”①，认为在较为复杂的... First, the issue raised In modern society, the importance of the tax system has become increasingly prominent, all the governments have always put the implementation of tax reform, optimize the tax system as the key to the realization of tax functions. How to optimize the tax system, many economists conducted in-depth discussion. In the early 1970s, the United States economists set out from the personal preference of consumers and established the theory of “optimizing tax system”, that is, in the more complex ...