在中国的市场化转型中,财税制度改革作用巨大,其不仅已经取代传统手段成为各级政府调控经济的重要工具,创造了世所罕见的中国增长奇迹,而且在一定程度上有助于发展的协调性与均衡性。尽管如此,现行财税体制与科学发展所需财税 In the process of market-oriented transformation in China, the fiscal and taxation reform has a huge role to play in reforming the fiscal and taxation system. It has not only replaced traditional methods as an important tool for the government at all levels in the regulation and control of the economy, but also created a rare miracle of growth in the world and, to a certain extent, contributed to its development Coordination and balance. In spite of this, the current taxation system and the taxation needed for scientific development