与时俱进,适时改革,是维系政策强大生命力的有效保障。在1994年税改后税制运行的10年间,国内外政治经济格局发生了重大变化,改革已势在必然。税制改革应坚持适时性、适应性、完整性和严密性这四个原则,并在正确判断形势和客观评价现行税制的基础上,寻求一条有效的、可供操作的改革实施路径。 Advancing with the times and reforming in due course are effective guarantees for maintaining the vitality of our policies. In the 10 years after the tax system was run in 1994, great changes have taken place in the political and economic structures both at home and abroad, and reform is inevitable. The reform of the tax system should adhere to the four principles of timeliness, adaptability, integrity and rigor. On the basis of correctly judging the situation and objectively evaluating the current tax system, we should seek for an effective and operational reform and implementation path.