党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》(以下简称《决定》)明确提出了”分步实施税收制度改革”的任务,其主要内容为:“改革出口退税制度。统一各企业税收制度。增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围。完善消费税,适当扩大税基。改进个人所得税,实行综合和分 The “Decision of the CPC Central Committee and the Central Government on Several Issues concerning Perfecting the Socialist Market Economic System” (the “Decision”) passed at the Third Plenary Session of the 16th CPC Central Committee clearly sets forth the task of “carrying out the step-by-step reform of the taxation system”. Its main contents are as follows: : “The reform of the export tax rebate system. Uniform the taxation system of enterprises.” Value-added tax from production to consumer-oriented, equipment investment into the scope of value-added tax. Improve consumption tax, appropriate tax base to improve personal income tax, the implementation of comprehensive and sub-