随着现代社会的不断发展,经济的发展成为各国发展水平高低的一个重要标准,给各国人民的生活水平和生存环境的改善提供充足的物质基础,在发展过程中,国家建设通过税收这一重要渠道来聚集经济发展中的资金。税收体制的完善与否是国家能否集合大众力量来合理分配资源,建设和谐社会的重要条件之一。改革开放以来,我国税收改革与税收建设已走过了十几个春秋,但仍然存在着一些缺陷,事物的发展都是在不断磨练和发展过程中实现的,税收也是如此,因此,税收体制的完善和发展将成为我国经济发展过程中的一块重要基石。 With the continuous development of modern society, the economic development has become an important standard for the development level of all countries, providing ample material basis for the improvement of living standards and living environment for people in all countries. In the course of development, it is of great importance for the state to pass the tax revenue Channels to gather funds for economic development. Whether the tax system is perfected or not is one of the important conditions for the state to gather the public forces to rationally allocate resources and build a harmonious society. Since the reform and opening up, China’s tax reform and taxation construction have gone through a dozen or so years of spring and autumn. However, there are still some shortcomings. The development of things is constantly being honed and developed. Taxation is also the case. Therefore, the tax system The improvement and development will become an important cornerstone in the economic development of our country.