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当前,我国经济体制改革正在向社会主义市场经济体制过渡,税收征管模式也正处于改革之中。无论在纳税人方面还是税务机关内部都发生了很大变化,
At present, the reform of China’s economic structure is making its transition to the socialist market economy and the tax collection and administration model is undergoing reforms. Both in the taxpayers and tax authorities have undergone great changes,