我国正处于计划经济体制向市场经济体制转变过程中，各种改革措施日益铺开。税收作为市场经济下政府宏观财政调控的重要手段之一，由直接调控转向间接调控，是适应市场规律的必然结果。但在转变过程中，有不少人盲目地追求一步到位，观点过激。我们知道，经济体制的改革需要一 As China is in the process of transforming the planned economic system into a market economy, various reform measures are spreading. Taxation, one of the important means of government macro-fiscal regulation under the market economy, has shifted from direct regulation to indirect regulation and control, which is the inevitable result of adapting to market rules. However, in the process of transformation, many people are blindly pursuing one step and their views are exaggerated. We know that the reform of the economic system needs one