财税体制改革的回顾与前瞻肖捷（财政部综合司副司长）根据十四届三中全会《决定》精神，今年我国财税体制进行了重大改革。近一年的实践证明，改革是成功的，基本上实现了新旧体制的平稳过渡，并为今后进一步深化改革奠定了基础。一、今年财税改革的主要内容及进展情况（... Review and Outlook of Finance and Taxation System Reform Xiao Jie (Deputy Director, General Department of the Ministry of Finance) According to the “Decision” of the Third Plenary Session of the 14th Central Committee of the Communist Party of China, this year a major reform of the fiscal and taxation system took place. Nearly a year of practice has proved that the reform has been successful and basically achieved the smooth transition of the new system and the old one, laying the foundation for further deepening the reform in the future. First, the main contents of fiscal reform this year and progress (...