税收,作为一国公共品供给的对待给付,具有优化资源配置、维护市场统一、促进社会公平、调控经济运行和实现国家长治久安的系统性功能,是推进国家治理体系与治理能力现代化的基础和重要支撑》—国税制体系的健全与否、税制结构的合理与否,直接制约着税收功能的有效发挥,并深刻影响着现代税收治理能力的培育、生长与长成。在我国,长期以 As a treatment and payment of the supply of public goods in a country, taxation has the systematic function of optimizing the allocation of resources, safeguarding market unity, promoting social fairness, regulating economic operation and realizing long-term peace and stability of the country, and is the basis and importance for the modernization of state governance and governance capacity. Support "- The soundness of the tax system, the reasonableness of the tax structure, which directly restricts the effective functioning of the tax revenue and profoundly affects the cultivation, growth and success of the modern tax administration ability. In our country, long-term