税制建设中若干政策主张的评析①李万甫改革开放以来我国税收改革与税制建设已走过十几个春秋。如何客观地总结和评价税收发展及其演进过程，对建立“九五”时期乃至２０１０年远景目标下税收发展的基本框架，是一件非常有理论价值和实际意义的工作。本文正是基于这点认识... Review of Several Policy Proposals in Tax System Construction ① Li Wanfu China’s tax reform and tax system construction have gone through a dozen or so years since the reform and opening up. How to objectively summarize and evaluate the development of taxation and its evolution is a very theoretical and practical work to establish the basic framework for taxation development under the Ninth Five-Year Plan and even the long-term goal of 2010. This article is based on this understanding ...