进入新世纪，改革与创新成为时代发展的主题。结构要改革， 机制要改革，手段也要改革。改革产生动力，改革带来生机，改 革势在必行，改革刻不容缓。为了突出改革这一主题，本刊从 本期起设立“改革与探索”专栏，报道税务系统与纳税人改革创新的事迹，进行经济、税收改革的理论与实践的探讨。欢迎广大读者踊跃投稿。 In the new century, reform and innovation have become the theme of the development of the times. The structure should be reformed, the mechanism should be reformed, and the means must be reformed. Reform generates momentum and reforms bring vitality. Reform is imperative and reform must be urgently impeached. In order to highlight the theme of reform, this issue has set up the column of “Reform and Exploration” from this issue to report on the tax system and taxpayers’ reform and innovation, and discuss the theory and practice of economic and tax reform. Welcome readers enthusiastic submission.