21世纪，中国经济将全面驶入一个融市场经济、法治经济、效率经济、区域经济、混合经济、过剩经济、知识经济和网络经济为一体的相依相融、相互并存的经济时代。按照经济决定税收、税收影响经济的规律，中国税收事业将面临前所未有的挑战，许多矛盾和困惑值得我们认真研究，并加以解决。 In the 21st century, China’s economy will be fully brought into a mutually-interdependent economic era that integrates market economy, law-based economy, efficiency economy, regional economy, mixed economy, surplus economy, knowledge-based economy and network economy. According to the law of economic decision on taxation and taxation affecting the economy, China’s tax revenue will face unprecedented challenges. Many contradictions and confusions deserve our careful study and resolution.