税收问题不仅是一个经济范畴,而且是一个政治范畴,事关治国安邦,强国富民,对国民经济和社会发展具有十分重要的意义。我党历来重视财税政策,党的十六届三中全会提出按照“低税率”的原则推进税收改革。党的十七大提出“实行有利于科学发展的财税制度”、“逐步提高居 The tax issue is not only an economic category, but also a political category. It is of great significance to the administration of the country and the prosperity of the country and the strengthening of the country and enriching the people. It is of great significance to the national economy and social development. Our party has always attached importance to fiscal and taxation policies. The Third Plenary Session of the 16th CPC Central Committee proposed that the tax reform should be promoted according to the principle of ”low tax rate.“ The 17th CPC National Congress proposed that ”the implementation of fiscal and taxation system conducive to scientific development“ and ”gradually raise