党的十八大作出了全面深化改革的战略部署,其中一项重要任务就是“深化税收制度改革”。要顺利完成这项改革任务,必须做好如下几个方面的工作。首先,必须深刻认识税收制度的本质和宗旨。税收制度从本质上看,是民众与政府之间订立的一种契约关系。人类社会自从诞生国家以后,各个时代各国政府普遍都建立了各种税收制度,通过立法的形式向从事各种经济活动的个人或组织强制性地收取一定的税费,用于国家机器运转、社会民生服务、公共设施建设等方 The 18th CPC National Congress has made a strategic plan for deepening the overall reform. One of the important tasks is to “deepen the reform of the taxation system.” To smoothly accomplish this task of reform, we must do a good job in the following aspects. First of all, we must profoundly understand the nature and purpose of the tax system. In essence, the tax system is a contractual relationship between the people and the government. Since the birth of a nation, human beings in various countries generally established various taxation systems in various times and imposed mandatory taxes and levies on individuals or organizations engaged in various economic activities in the form of legislation for the operation of state machinery and society Livelihood services, public facilities and other parties