檢視税制改革的原始碼

[[File:税制改革.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E7%A8%8E%E5%88%B6%E6%94%B9%E9%9D%A9&step_word=&hs=0&pn=30&spn=0&di=86570&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=430448180%2C3350901943&os=4001844530%2C813693991&simid=0%2C0&adpicid=0&lpn=0&ln=1452&fr=&fmq=1619064197933_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fstatic.loupan.com%2Fupfile2%2Fimage%2F20180418%2F20180418143331_6047717.png%26refer%3Dhttp%3A%2F%2Fstatic.loupan.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621656253%26t%3D54cd1a578067b0ad13954d4f62de07a4&fromurl=ippr_z2C%24qAzdH3FAzdH3Fg3_z%26e3Bs57rwg_z%26e3Bv54AzdH3Fip4sAzdH3FgjofAzdH3Fda8ba9AzdH3Fn8blabl_z%26e3Bip4s&gsm=1f&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://nj.loupan.com/html/news/201804/3189089.html 来自南京楼盘网]]]
'''税制改革'''是通过税制[[设计]]和税制结构的边际改变来增进社会福利的过程。税制改革可能有很多形式，既有税率、纳税档次、起征点或免征额的升降和税基的变化，又有新税种的出台和旧税种的废弃，还有税种搭配组合的变化。税制改革的几项主要内容是增值税要由生产型转向消费型，鼓励企业进行固定资产[[投资]]；同时进一步扩大增值税征收范围，以往缴纳营业税的金融保险业、律师事务所、会计师事务所、交通运输和邮政电信等行业，将改为缴纳增值税。[[遗产]]税也有可能被推出。