1978年12月,中共十一届三中全会决定将党的工作重心转移到社会主义现代化建设上来,并提出了经济体制改革的任务,我国的社会主义建设进入了改革、开放的新的历史时期。国家根据社会经济发展的需要,对税制进行了一系列重大改革,较好地发挥了税收聚集财政收入和调节社会经济的作用,促进了我国社会经济快速发展。综观我国的税制改革进程,诸多有益经验应当总结提炼。 In December 1978, the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China decided to shift the party’s work to the socialist modernization drive and set forth the task of economic restructuring. Our country’s socialist construction has entered a new historical period of reform and opening up . In accordance with the needs of social and economic development, the state conducted a series of major reforms on the tax system, giving better play to its role of gathering revenue and regulating social economy, and promoted the rapid social and economic development of our country. Looking at China’s tax reform process, many useful experiences should be summarized.