在跨入21世纪之际,我国面临着新的机遇和挑战,实施西部大开发的战略,加入WTO在即,全国人民坚定地奔赴新的发展战略目标,改革开放的方针和政策更加深入。在这种大背景下,我国财税改革呈现出新的特征。随着宏观经济政策调整,加大了财政手段的运用,财政资源的征集、配置和使用,对国民经济的影响增大了。在新的社会经济环境中,财税体制改革面临新的任务,有些政策同应对当前经济趋势的要求不相适应。因此,2000年的政府工作报告和财政预算报告提出,要继续推进财税体制改革。 As we enter the 21st century, our country is facing new opportunities and challenges and implementing the strategy of developing the western region. Immediately after the accession to the WTO, all the people in our country have steadfastly rushed to the new strategic goal of development and the principles and policies for reform and opening up have deepened. Under such background, the reform of finance and taxation in our country shows new characteristics. With the readjustment of macroeconomic policies, the use of financial instruments has increased, and the collection, allocation and use of financial resources have increased the impact on the national economy. In the new social and economic environment, the reform of the fiscal and taxation system is facing new tasks. Some of these policies do not meet the requirements of responding to the current economic trends. Therefore, the 2000 government work report and budget report put forward that we must continue to push ahead with the reform of the fiscal and taxation system.