无论是从中国目前财政收入分配制度的种种体制性缺陷和矛盾来看,还是从中国社会政策的发展要求来看,中国都需要启动和加快新一轮税制改革。这种改革要以建立中国的公共财政体制为导向,最终通过实施以公共财政为目标的政策框架,来推动和完善中国的社会政策,构建起适应社会政策发展的财政分配体制。 Whether from the current institutional deficiencies and contradictions in China's fiscal revenue distribution system or from the requirements for the development of social policies in China, all of China needs to start and speed up the new round of tax reform. This reform should be guided by the establishment of China's public finance system. In the end, China will implement and improve its social policies through the implementation of a policy framework that targets public finances, and establish a fiscal distribution system that will be adapted to the development of social policies.