改革开放以来,我国税收制度先后经历几次大的调整,初步建立起适应社会主义市场经济调控要求的复合税制体系。近年来,在应对国际金融危机过程中,我国财税体制改革不断深化。财政转移支付制度逐步完善,由公共财政预算、政府性基金预算等组成的政府预算体系框架逐步形成,去年又全面取消了预算外资金,将所有 Since the reform and opening up, China’s taxation system has undergone several major adjustments in succession, and has initially established a compound taxation system that meets the regulatory requirements of the socialist market economy. In recent years, in the process of coping with the international financial crisis, the reform of the fiscal and taxation system in our country has been deepening. The fiscal transfer payment system has been gradually perfected. The government budget system framework consisting of the public finance budget and the government fund budget gradually formed. Last year, it completely canceled extrabudgetary funds and all