党的十六届三中全会提出要分步实施税制改革,预示着新一轮税制改革将逐步推出。在市场经济条件下,税收具有筹集国家财政收入和对经济运行实施宏观调控两大基本功能。就某一项税制而言,无论改革方案多么完善,其推出改革的时机都是至关重要的。税制改革不仅仅涉及税制本身的优化 The Third Plenary Session of the 16th CPC Central Committee proposed that the tax reform should be implemented step by step, which indicates that a new round of tax reform will be gradually introduced. Under the condition of market economy, taxation has two basic functions of raising national financial revenue and implementing macro-control over economic operation. As far as a tax system is concerned, the timing of the launch of the reform is crucial, no matter how perfect the reform package is. The reform of the tax system not only involves the optimization of the tax system itself