党的十六届三中全会召开之后,财税改革问题成了经济界的热点话题。正如在初步建立社会主义市场经济体制的进程中,税制改革曾作为一项重要内容并为整体改革的推进发挥了“铺路搭桥”的作用一样,在完善社会主义市场经济体制这一庞大的系统工程中,税制改革不仅仍然是一个不可或缺 After the Third Plenary Session of the 16th CPC Central Committee was held, the issue of fiscal reform has become a hot topic in the economic circles. Just as the reform of the taxation system was an important element in the process of initially establishing a socialist market economic system and played the role of “paving the way for the entire reform”, in improving the huge system engineering of the socialist market economic system, In the tax reform is not only still an indispensable