市场经济下税制设计的模式是实现资源配置优化符合国际税收惯例的公平税收体制，主要体现为效率优先，相对公平和收入适度。效率优先在我国实行效率优先的税收制度，主要包括以下三方面的内容。（一）通过优化税务行政程序减少对产业活动的额外负担税收要合法确实，征税的全过? The model of tax system design under the market economy is to realize the fair tax system that optimizes the allocation of resources in line with international tax conventions, which is mainly reflected in the priority of efficiency, relative fairness and moderate income. Efficiency Priority In China, a tax system with efficiency priority is implemented, which mainly includes the following three aspects. (A) to reduce the additional burden on industrial activities by optimizing the tax administrative procedures tax to be legitimate and indeed, the entire tax collection?