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在中国加入 WTO 的宏观经济环境下,我国新一轮的税制改革也如同剑在弦上,蓄势待发。本文在总结税制改革10年来成绩和经验的基础上,对新一轮税制改革的有关问题进行了探讨,并对我国税制的建设和发展提出了建议。
Under the macroeconomic environment of China’s accession to the WTO, the new round of tax reform in our country is also on the same footing and is ready to go. On the basis of summarizing the achievements and experiences of tax reform over the past ten years, this article discusses the related issues of the new round of tax reform and puts forward suggestions on the construction and development of China’s tax system.