“十二五”时期是全面建设小康社会的关键时期,是深化改革开放、加快转变经济发展方式的攻坚时期。财税政策设计关系着经济社会全面协调可持续发展、经济结构转型升级、国民收入分配格局 The 12th Five-Year Plan period is a crucial period for building a moderately prosperous society in all respects and a crucial period for deepening reform and opening up and speeding up the transformation of the mode of economic development. The design of fiscal and taxation policies is related to the overall, coordinated and sustainable economic and social development, the restructuring and upgrading of the economic structure, the distribution pattern of the national income