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党的十六大以来的10年中,沿着中国特色社会主义道路前进的我国税收,在改革开放以来取得显著成绩的基础上,在科学发展观指引下,又取得了新的成绩。税制改革不断深化,征管体制日趋完善,税收政策有效运用,理论体系逐步构建,“服务科学发展、共建和谐税收”理念深入人心,令人鼓舞,可喜可贺。笔者有幸参与了这一过程,探索中国特色税收的建设之路,尤其注重对我国涉外税收的研究。今天,我们应该认真总结10年来我国税收发展的经验,而“跟踪四大进程、构建统筹税收”应该是这些经验中重要的一条。
In the 10 years since the party’s 16th National Congress, China’s tax revenue, along the road of socialism with Chinese characteristics, has made remarkable achievements under the guidance of the scientific concept of development and has made new achievements under the guidance of the scientific concept of development. The reform of the tax system has been deepened, the tax collection system has been perfected, tax policies have been applied effectively, and the theoretical system has been gradually established. The concept of “serving the scientific development and building a harmonious tax revenue” enjoys popular support, which is encouraging and encouraging. I was fortunate enough to participate in this process and explore the way of taxation with Chinese characteristics, with particular emphasis on the study of foreign tax in China. Today, we should conscientiously sum up the experience of tax development in our country over the past 10 years, and “tracking the four major processes and building an overall revenue taxation” should be an important part of these experiences.