深化税制改革的思考□林祥江泽民同志在十五大报告中指出：“集中财力，振兴国家财政，是保证经济社会各项事业发展的重要条件。要正确处理国家、企业、个人之间和中央与地方之间的关系，逐步提高财政收入占国民生产总值的比重和中央财政收入占全国财政收入的比重，并适应... Deepen the Reform of Tax System □ Comrade Jiang Zemin pointed out in the report of the 15th National Congress: "Concentrating financial resources and rejuvenating the state treasury are important conditions for ensuring the development of all economic and social undertakings. We must correctly handle the differences between countries, enterprises, individuals and the central government And local governments, and gradually increase the proportion of fiscal revenue in GNP and the share of central government revenue in the national fiscal revenue, and adapt to ...