我国经济和社会结构与经济发展出现了不协调的情况,这些问题不解决势必影响经济进一步发展,税收是调节经济的最重要手段之一,世界各国都充分运用税收手段使产业结构优化。所有的税种都有二次分配的作用,但各税种调节分配的力度又具有差异性,因此我们应建立起一个多税种,每个税种都各司其责地履行着收入职能和分配职能的税制体系,并追求税种间功能的合理搭配,以实现税收的预期目的。 China’s economic and social structure and economic development appear incongruous. If these problems are not solved, it is bound to affect the further economic development. Taxation is one of the most important means of economic adjustment. All countries in the world have made full use of taxation measures to optimize the industrial structure. All taxes have the role of secondary distribution, but the intensity of adjustment and distribution of each tax has its own differences. Therefore, we should set up a multi-tax system, each of which is responsible for fulfilling the tax system of income functions and distribution functions System, and the pursuit of a reasonable match between the functions of taxes in order to achieve the intended purpose of taxation.