关于深化税制改革的若干思考□李真一、进一步深化税制改革的必要性新税制运行四年来，总的看是好的，但也存在一些问题，突出的有以下几个方面：（一）税收收入占国内生产总值的比重偏低，加上税制不够健全，税制结构不够合理等问题，导致税收的调控能力不强，与其应有的... Several Reflections on Deepening the Reform of the Tax System Li Zhenyi The Necessity of Further Deepening the Reform of the Tax System The new tax system has generally been good in four years of operation but has some problems that are highlighted in the following aspects: (1) Tax revenue The low proportion of the GDP, coupled with the inadequate tax system and the unreasonable structure of the tax system, have led to the fact that tax regulation and control are not strong and its due ...