一、税制改革的历史背景和改革的原则建国初期,我国实行的是以“多种税、多次征”为特征的复合税制。在税收政策上,对不同产品和行业分别制定高低不同的税率。这套税制是与当时多种经济成份并存的经济情况相适应的。之后,由于受到“左”倾思想的影响,否定税收的经济杠杆作用,片面强调以保税简化的原则改革税制,直到党的十一届三中 I. The Historical Background of Tax Reform and the Principles of Reform In the early days after the founding of our People’s Republic, our country implemented the compound tax system characterized by “multiple taxes and multiple levies”. In the tax policy, different products and industries were drawn different levels of tax rates. This tax system is compatible with the economic conditions in which various economic components coexist at the time. Later, due to the influence of the “leftist” thinking, the economic leverage of tax revenue was denied. One-sided emphasis was put on the reform of the taxation system on the principle of simplification of bonded trade until the third