我国的财税改革将于明年起步,改革的方向已经拟定。 在税制方面,最大的弊端是缺乏弹性和有欠公平。经济的涨落和税收之间的关联性很差,名目繁多的税收优惠政策使得各类企业无法公平竞 China’s fiscal reform will start next year and the direction of the reform has been formulated. In taxation, the biggest drawback is the lack of flexibility and unfairness. The correlation between economic fluctuations and tax revenue is very poor. A wide range of preferential tax policies make it impossible for all types of enterprises to compete fairly