该如何形容近三十年的财税改革?一位年近八十的退休老局长告诉笔者三个字:破与立。这位老局长从乡镇到县再到市局,工作过十几个岗位,几乎接触到了基层财政工作的方方面面。一句“破与立”道尽了这三十多年财政改革的历程:变革旧的计划经济时期的财政体制、制度,建立起与新的市场经济体制相适应的财政制度和财政工作体系。 How to describe the past three decades of tax reform? A nearly 80 retiring director told the author three words: broken and legislation. The old director from the township to the county and then to the Municipal Council, worked more than a dozen jobs, almost touched the grass-roots financial work in all aspects. The sentence of “breaking and establishing” has tried its best to make the course of the financial reform more than thirty years: to reform the fiscal system and system during the old planned economy and to establish a fiscal system and financial work system that is compatible with the new market economy .