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我国的国内税收正在进行一场重大的历史性变革,它的广度和深度都超过了解放后几十年来的任何一次。这次变革贯彻了十一届三中全会以来的路线、方针、政策,与当前社会主义市场经济体制建立和发展的客观形势紧密结合,因而,方向正确,切合实际,是富有生命力的。这次改革涉及到:税收制度、税收管理体制、税务机构设置这几个重要方面,从法制建设到机构摆布全面展开,它所触及的面是相当大的,影响是极为深远的。深刻认识这次改革,切实
Our country’s domestic tax revenue is undergoing a major historic change that has exceeded its breadth and depth beyond any one of the decades after the liberation. This change has followed the lines, guidelines and policies since the Third Plenary Session of the 11th CPC Central Committee and closely integrated with the objective situation of the establishment and development of the present socialist market economic system. Therefore, it is full of vitality in the right and realistic conditions. The reform involves: the tax system, the tax administration system and the tax agency setup. From the construction of the legal system to the full swing of the establishment, the area touched upon by it is quite large and the impact is extremely far-reaching. Profoundly understand this reform, effective