我们送走了一个世纪和一个千年，迎来了一个新的世纪和一个新的千年。改革开放以来，我们在财税理论和财税实践两个层面上都取得了显著的成绩。理论上，近几年来，“国家分配论”在与各种理论观点的论争中，宣传了自己的理论主张，扩大了理论影响，进一步强化和巩固了其主流地 We have been away for a century and a millennium, ushering in a new century and a new millennium. Since the reform and opening up, we have made remarkable achievements both in fiscal and taxation theories and taxation practices. In theory, in recent years the “theory of state distribution” has advocated its own theoretical claims in the debates with various theoretical points of view, has expanded its theoretical influence and further strengthened and consolidated its mainstream