党的十一届三中全会揭开了中国的改革帷幕,从此,我国进入了社会主义现代化建设的新的历史时期。改革十年来,我国的社会主义建设事业取得了举世瞩目的伟大成就。十年的税收改革,同样取得了重大成就,这主要表现在:第一,双主体、多功能的复税制体系初步建立了起来。由于建国后的前三十年,一直把 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China has unveiled the curtain of reform in China, China has entered a new historical period of socialist modernization. Ten years of reform, China’s socialist construction has made remarkable achievements that attract worldwide attention. The tax reforms of the past decade have also achieved major successes. The main achievements are as follows: First, a dual-subject and multi-purpose system of tax reform has been initially established. Since the founding of the first three decades, has been put