改革开放以来,特别是20世纪90年代初以来,我国财税领域经历多次深刻的调整和变革,对促进社会主义市场经济体制的形成起到了重要作用。党的十六大提出,我国要在本世纪头20年,建立完善的社会主义市场经济体制。按照这一要求:目前财税体制仍存在较大差距,许多重大问题需要着力研究 Since the reform and opening up, especially since the early 1990s, China’s fiscal and taxation fields have undergone many profound adjustments and changes that have played an important role in promoting the formation of a socialist market economic system. The 16th CPC National Congress proposed that in the first 20 years of this century, our country should establish and improve a socialist market economic system. According to this requirement, there is still a big gap between the current fiscal and taxation system and many major issues need to be studied