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本文从财政政策支持税制改革的新视角,在系统考察财政政策推动税制改革的现状与问题的基础上,提出中性财政政策支持我国新一轮税制改革的相关政策建议。
Based on the systematic investigation of the status quo and problems of fiscal policy in promoting the reform of the tax system, this paper puts forward the relevant policy proposals that the neutral fiscal policy supports the new round of tax reform in our country from the perspective of supporting the tax system reform.