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如何认识新一轮税制改革?著名财税专家高培勇指出:在新的历史起点上,面对推进国家治理体系和治理能力现代化以及建设社会主义法治国家的新任务,税收制度改革的方向定位已经发生了重大变化:跟上全面深化改革和全面依法治国的进程,将税制改革行动的落脚点放在税收制度的现代化上——“建立与国家治理体系和治理能力现代化以及建设社会主义法治国家相匹配的现代税收制度”。我国税收制度正在向形态更高级、功能更齐全、作用更完整、结构更合理的阶段演化。这也可以说是中国税收制度改革的新常态。
How to Understand a New Round of Tax Reform? Gao Peiyong, a well-known tax expert, pointed out: In the new historical starting point, in the face of the new tasks of promoting the national governance system and the modernization of governance capacity and building a socialist country governed by the rule of law, the orientation of tax system reform has taken place Major changes: In keeping with the process of deepening the reform and governing the country according to law in an all-round way, the tax reform efforts will be based on the modernization of the tax system - to establish a system that matches with the state administration system and the modernization of governance capacity and the building of a socialist country ruled by law Modern tax system ". The tax system in our country is evolving into a more advanced stage with more complete functions, more complete functions and more reasonable structure. It can also be said that the reform of the tax system in China is a new normal.