任何一个国家的税收制度,总要植根于一定的经济社会环境并随着经济社会环境的变化而做相应调整。在1993年设计并于次年开始实施的中国现行税制,至今已经有了10年的历史。选10年来,虽然免不了修修补补,但基本的格局没有发生大的变化。对比之下,中国经济社会环境所发生的变化绝对可以用“巨大”来形容。诸 The tax system in any one country should always be rooted in a certain economic and social environment and be adjusted accordingly as the economic and social environment changes. The current tax system in China, designed in 1993 and put into effect in the following year, has been 10 years old. Over the past 10 years, though it has inevitably had to make up for itself, no major changes have taken place in the basic pattern. In contrast, the changes in China’s economic and social environment can definitely be described as “huge”. various