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党的十六大报告提出了“全面建设小康社会，开创中国特色社会主义事业新局面”的宏伟蓝图。从现在起到2020年是我国经济和社会发展的重要战略机遇期，是全面建设惠及十几亿人口的更高水平小康社会的关键攻坚时期。新的发展阶段对税收改革与发展提出了新的要求，对税收工作委以
The report of the 16th National Party Congress put forward the grand blueprint of “building a well-off society in an all-round way and creating a new situation in the cause of socialism with Chinese characteristics.” From now till 2020, it will be an important strategic opportunity for China’s economic and social development and a key period for tackling the problem of building a well-to-do society at a higher level that will benefit billions of people. The new stage of development has set new requirements for the reform and development of the tax revenue and has entrusted the tax work