实践证明,1994年的税制改革是成功的,但随着国内外经济形势的发展变化,进行新一轮税制改革的时机已逐渐成熟。党的十六届三中全会提出了“分步实施税制改革”。在新一轮的税制改革中,我们应该坚持什么样的取向原则,用什么样的标准去品评现行税制中的问题.并进而明确税制改革的重点、构建税制改革的框架,是一个需要思考、探讨的重大课题。笔者试图就此谈点看法。 Practice has proved that the 1994 tax reform was successful, but with the development and changes in the economic situation at home and abroad, the time has come to start a new round of tax reform. The Third Plenary Session of the 16th CPC Central Committee put forward the “step-by-step implementation of the tax reform.” In the new round of tax reform, what kind of orientation principles should we adhere to and what kind of standards should be used to assess the problems in the existing tax system, and then clarify the focus of tax reform and the framework of tax reform is a question that needs to be considered, Explore the major issues. I tried to talk about this view.