第三部分，探讨我国的税制优化。
第一章简单介绍了西方的税制优化理论。
The first chapter introduces western theory of optimal taxation.
税制优化一般包括税收结构的优化和税收征管的优化。
Tax system optimization includes the tax structure and tax collection and management optimization.
通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。
After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency.
从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。
From the view of optimizing the tax system, it is necessary to transfer present production type VAT to consumption type VAT.
通过税制的优化和非税收入制度的完善，使财政收入结构随经济增长更趋优化。
Through the optimization of the tax system and the improvement of non-tax income system, the revenue structure will be more optimized.
税制的优化涉及许多复杂的因素，流动性是其中比较重要的一项，两者之间存在密切的互动关系。
The optimization of the taxation system involves many complicated factors and fluidness is one of the most important factors. There lies close relationship between them.
为了达到税制的优化，就必须使每一税种的边际总成本相一致，从而使社会的总负担最小。
In order to realize it, the marginal cost of tax categories should be identical, thus the social burden about it will less.
为了达到税制的优化，就必须使每一税种的边际总成本相一致，从而使社会的总负担最小。
In order to realize it, the marginal cost of tax categories should be identical, thus the social burden about it will less.
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