中国税收制度运行至今,对于完善社会主义市场经济体制、顺利执行政府职能等发挥了重要作用。随着经济与社会的发展,现行税收制度存在着结构与功能等方面的障碍,亟需进行进一步改革。一、中国税收制度的现状分析当前税制对于适应经济社会形势的发展以及保障政府职能的财力需要等方面具有积极的意义,但还存在如下问题:1.税收筹资功能明显,但助推了物价上涨 Since its inception, the tax system in China has played an important role in perfecting the socialist market economic system and in smoothly implementing government functions. With the economic and social development, there are obstacles in the structure and function of the current tax system, and further reforms are urgently needed. I. Analysis of the Status Quo of China’s Taxation System The current taxation system has positive significance in adapting to the development of economic and social situations and the financial needs of ensuring the government’s functions. However, the following problems still exist: 1. The function of taxation financing is obvious but the price hike is boosted