在深刻认识并准确把握国内外形势新变化新特点的基础上,中共十七届五中全会通过了《关于制定国民经济和社会发展第十二个五年规划的建议》。结合自己的专业视角,认真研读这一重要文献并深刻体味其中的精神内涵,笔者感受最深的一点是,“十二五”时期,中国财税领域将面临一场空前 On the basis of deeply understanding and accurately grasping the new characteristics of the new situation both at home and abroad, the Fifth Plenary Session of the 17th CPC Central Committee passed the “Proposal on Formulating the Twelfth Five-Year Plan for National Economic and Social Development.” Combined with my professional perspective, I carefully read this important document and deeply appreciate its spiritual connotation. The author deepens my opinion that in the “12th Five-Year Plan” period, China’s fiscal and taxation fields will face an unprecedented