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党的十八届三中全会《决定》,对深化财税体制改革、建立现代财政制度作出了重大部署,其中明确提出了当前和今后一个时期深化税制改革的目标原则和主要任务,这对于转变发展方式、推动科学发展、建立健全现代国家治理制度具有十分重要而深远的意义。税收是国家存在与公共治理的基础,税收制度是国家财政制度的重要组成部分。党和政府历来重视税收制
The “Decision” of the Third Plenary Session of the 18th CPC Central Committee has made major plans for deepening the reform of the fiscal and taxation system and establishing a modern financial system, clearly setting forth the target principles and major tasks for deepening the reform of the taxation system at present and for a period in the future, Ways, promote scientific development, and establish and improve the modern state governance system has very important and far-reaching significance. Taxation is the basis of state existence and public governance, and taxation system is an important part of the state financial system. The party and government have always attached importance to taxation