问题的提出 拟议中的新一轮税制改革的原则和内容,已经在《中共中央关于完善社会主义市场经济体制若干问题的决定》第20条中做了系统阐述。启动新一轮税制改革的必要性和重要性,也已为包括企业界、理论界和政府部门在内的方方面面所熟知,甚至在社会上形成了强烈企盼。然而,迄今为止,除了今年1月份推出了出口 Proposed Issues The proposed new round of tax reform principles and contents have been systematically elaborated in Article 20 of the “Decision of the CPC Central Committee on Several Issues concerning Improving the Socialist Market Economic Structure.” The necessity and importance of launching a new round of tax reform have also become well known to all parties, including the business community, theorists and government departments, and even form a strong hope in the community. However, to date, exports have been launched in addition to January this year