十八届三中全会以来。特别是中央政治局通过《深化财税体制改革总体方案》以来,按照建立现代财政制度的目标要求,中国税制改革取得了进展。回顾过去的三年,中国一直在实施积极的财政政策。税制改革总体上是与积极财政政策协调进行的。税制改革旨在形成规范的税收制度,着眼于中长期。促进经济稳定的宏观经济政策主要解决的是短期问题,积极财政政策也不例外。但是。短期政策目标完全可以与中长期制度建设目标相互兼容。税制改革至少 Since the Third Plenary Session of the 18th Central Committee. In particular, since the Central Political Bureau passed the “Overall Plan for Deepening the Reform of the Financial and Taxation System,” the tax reform in China has made progress in accordance with the objective of establishing a modern financial system. Looking back over the past three years, China has been implementing a proactive fiscal policy. Tax reform is generally coordinated with the proactive fiscal policy. The tax reform aims to form a standardized tax system, focusing on the medium to long term. The main macroeconomic policies that promote economic stability are mainly short-term ones, and pro-active fiscal policies are no exception. but. Short-term policy objectives can be fully compatible with the goals of the long-term system construction. Tax reform at least