本文就如何落实《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》(文中简称《决定》)中提出的税制改革任务以及几个有争议的问题发表了看法。内容涉及增值税转型中的税率调整、“两税合并”与取消外商投资企业税收优惠、实施分类与综合相结合的个人所得税制的方法与步骤以及物业税的计税依据等问题。 This article gives an opinion on how to implement the task of tax reform put forward in the “Decision of the CPC Central Committee on Several Issues concerning Perfecting the Socialist Market Economic System” (hereinafter referred to as “Decision”) and several controversial issues. It deals with such issues as the adjustment of tax rates in the VAT conversion, the “two tax consolidation” and the abolition of preferential tax treatment for foreign-invested enterprises, the implementation of the method and procedure of the individual income tax system combining classification and synthesis, and the tax base of property tax.