当前形势下,新一轮财税体制改革刻不容缓,财税体制改革问题引发各界热议。在整个经济体制改革中,为何选择财税体制改革作为全面改革的突破口?在新的起点上,财税改革如何发力?本刊特辑录几位专家学者和实务工作者的观点,以飨读者。 Under the current circumstances, the reform of the new round of fiscal and taxation system is imperative. The reform of the fiscal and taxation system has sparked heated debate from all walks of life. In the whole reform of the economic system, why did we choose the fiscal and taxation system reform as the breakthrough point of the comprehensive reform? How did the taxation reform work at the new starting point? This special edition recorded the views of several experts, scholars and practitioners to readers.