（接上期）社会主义市场经济要求走依法治税的道路如果把中国税收的“缺位”视作我们为改革而付出的代价或成本（事实上，“费大于税”的政府收入格局，正是伴随着经济体制的传轨过程而出现并蔓延开来的），那么，在改革已经历时19个年头、各方面的体制框架已经基本构建起来的 If the “absence” of China’s tax revenue is regarded as the price or cost we pay for the reform (in fact, the government revenue pattern that is “higher than tax” Emerged and spread along with the process of the economic system’s transfer), then in the 19 years when the reform had gone through, the institutional framework in all respects was basically built up