今年初开始实施新税制.其基本思路可以归纳为“双轨并存,基数不变,增量调整.逐步到位”.其主要内容可以概括为:改革财政包干制,建立分税制,统一内资企业所得税,全面推行增值税,减免税收法制化.由此,税制改革必然涉及到各方面的利益.不可避免地会对国民经济产生深远影响. The beginning of this year, the implementation of the new tax system. The basic idea can be summed up as “double-track coexistence, the same base, incremental adjustments.” The main contents can be summarized as: the reform of financial support system, the establishment of tax sharing system, unified domestic-funded enterprise income tax, comprehensive Therefore, the tax system reform necessarily involves the interests of all parties and will inevitably have a far-reaching impact on the national economy.