对税制结构合理化问题的研究,有助于完善现行税制,提高税务部门的工作效率和工作质量,逐步建立起具有中国特色,符合社会主义市场经济要求的税收体系。同时,税务部门的工作成效以财政收入的取得来表示这一特性,也为我们进行税制结构合理化的讨论提供了可能。一、税制结构与经济合理性的关系所谓税制结构是指构成税收制度的各个方面及其相互间的联系。一个符合经济合理性原则的税制 The research on the rationalization of the tax structure will help improve the current tax system, raise the efficiency and quality of the tax departments, and gradually establish a tax system with Chinese characteristics and meeting the requirements of a socialist market economy. At the same time, the effectiveness of the tax department to obtain this feature of fiscal revenue, but also for our discussion of the rationalization of the tax system has made it possible. First, the relationship between tax structure and economic rationality The so-called tax structure refers to the various aspects of the tax system and their mutual relations. A tax system that meets the principle of economic rationality