税收,是国家财政的主要来源;税收制度,是国家实现税收的保证,世界各国皆然。随着社会经济的发展,世界各国均实行税制的改革、完善,以达到最优化。我国改革开放以来,不断对税制实行改革,不断优化税制并逐步趋同国际化。为适应WTO),加快发展我国的综合实力,必须进一步研究我国的税制改革。上海税收科学研究所的吴燕、陈国庆在深入研究的基础上提出了我国税制总体走向和优化目标的见解。 Taxation is the main source of state finance; the taxation system is the guarantee for the state to realize tax revenue, and it is clear to all countries in the world. With the social and economic development, all countries in the world have implemented the reform and improvement of the tax system so as to achieve the goal of optimization. Since the reform and opening up in our country, we have been continuously reforming the tax system, constantly optimizing the tax system and gradually converging with the internationalization. In order to adapt to WTO) and speed up the development of China’s overall strength, we must further study the tax reform in our country. Wu Yan and Chen Guoqing from Shanghai Institute of Taxation proposed the opinion on the general direction and optimization goal of China’s taxation system on the basis of thorough research.