2003年,党的十六届三中全会通过了《中共中央关于完善社会主义市场经济体制若干问题的决定》,明确了要“稳步推进税收改革”。这标志着进入21世纪之后,以完善社会主义市场经济体制为要求,我国新一轮税制改革的开始。相关部门按照《决定》要求,积极稳妥地推进税制改革,在建立健全税收政策扶持体系,加强宏观调控,加快税收法制建设步伐,充分发挥税收职能作用,促 In 2003, the Third Plenary Session of the 16th CPC Central Committee passed the Decision of the CPC Central Committee on Several Issues Concerning the Perfection of the Socialist Market Economic System, and made it clear that we must “steadily push forward tax reform.” This marks the beginning of the new round of tax reform in our country after the 21st century asks for the improvement of the socialist market economic system. Relevant departments in accordance with the “decision” requirements, actively and steadily promote the reform of the tax system, establish and improve the tax policy support system, strengthen macro-control, accelerate the pace of tax legal system, give full play to the role of tax functions, promote