我国新一轮税制改革虽然在周期性、全面性、内在性和重要性方面与前两次重大改革有共同的一面,但在改革背景、目标、内容、方式等方面又具有特殊性。新一轮的税制改革将使我国税负更稳定、税制更合理、调控更完善、更能体现效率和公平。 Although China’s new round of tax reform has the same common ground as the previous two major reforms in terms of cyclicality, comprehensiveness, internalization and importance, it has its own particularities in terms of its background, objectives, content and methods. The new round of tax reform will make our tax burden more stable, a more reasonable tax system, better regulation and control, and better reflect the efficiency and fairness.