虽然4月1日,我国对实行12年之久的消费税进行了一次“大手术”,但从我国内地目前税改的进程来看,内外资企业所得税合并还处于讨论阶段,燃油税犹抱琵琶半遮面,遗产税还有很长一段路要走。总之,税制改革基本上一直处于“讨论进行得热热闹闹,改革原地踏步”的状态。 Although on April 1, China conducted a “major operation” on the consumption tax that has been implemented for 12 years. However, judging from the current tax reform process in the Mainland, the merger of income tax of domestic and foreign-funded enterprises is still under discussion. The fuel tax still holds the pipa Half cover, inheritance tax still a long way to go. In short, the tax reform basically has been in a state of “discussion going on and on for a while”.