党的“十五大”确立了“继续调整和完善所有制结构，进一步解放和发展生产力，是经济体制改革的重大任务”。明确指出：“公有制经济不仅包括国有经济和集体经济，还包括混合所有制经济中的国有成分和集体成分”。但原有的税收政策都是依据以前的客观情况制定的，有许多已不适 The “Tenth Five-Year Plan” of the party has established the “major task of economic restructuring” to continue to readjust and perfect the ownership structure and further liberate and develop the productive forces. Clearly states: “The public-owned economy includes not only the state-owned economy and the collective economy but also the state-owned and collective components of a mixed-ownership economy.” However, the original tax policies were formulated on the basis of previous objective circumstances. Many of them are already unwell