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在跨世纪的历史时期,按照深化经济体制改革的要求,探索和解决现行税收制度、征管制度以及税收工作中的新情况、新问题,从而通过深化税制改革,全面加强税收管理,进一步完善适应社会主义市场经济的税收制度和征管制度,是世纪之交摆在我们面前的一个重要课题。 为了实现党的十五大提出的经济体制改革的战略目标,必须进一步深化税制改革和征管改革。
In the historical period of the past century, according to the requirements of deepening the reform of economic system, we should explore and resolve the current taxation system, collection and management system and new situations and problems in taxation work so as to deepen the reform of the taxation system, comprehensively strengthen taxation administration and further improve the social adjustment The tax system and collection and management system of the socialist market economy are an important issue before us at the turn of the century. In order to achieve the strategic goal of reforming the economic structure proposed by the 15th National Congress of the CPC, we must further deepen the reform of the tax system and the reform of collection and administration.