盘点发生在2003年的中国税收大事,最富有成果意义的可能是,与现行税制相伴10年之久的出口退税矛盾,终于有了一个至少目前看来是比较适当的解决方案——出口退税机制改革。 可以说,这是人们翘首以待、谋划已久的新一轮税制改革正式得以启动的信号和标志性成果。出口退税机制改革方案的发布和实施表明:现行税制同现实国情之间的矛盾已经成为催生新一轮税制改革的重要因素。联想到 The most taxable event in China in 2003 was the most fruitful. The contradiction between the export tax rebate and the current 10-year tax rebate has finally come to the conclusion that at least for now it is a more appropriate solution - the export tax rebate mechanism reform. It can be said that this is the signal and symbolic achievement that people wait for the long-awaited new round of tax reform to be officially started. The promulgation and implementation of the reform program of the export tax rebate mechanism shows that the contradiction between the existing tax system and the actual national conditions has become an important factor in spawning a new round of tax reform. Think of it