党的十八大报告指出“要始终把改革创新精神贯彻到治国理政各个环节”、“坚决破除一切妨碍科学发展的思想观念和体制机制弊端”。报告全文80多次出现“改革”字眼,充分体现了党中央深化改革的坚定决心。具体到税收工作,报告明确指出要“加快改革财税体制,健全中央和地方财力与事权相匹配的体制”、“构建地方税体系,形成有利 The report of the 18th National Congress of the CPC pointed out: ”We must always carry the spirit of reform and innovation to all aspects of administering the state affairs and administration,“ and ”resolutely set aside all the ideological concepts and institutional malpractices that impede the scientific development.“ The full text of the report contains the words ”reform“ many times, which fully demonstrates the party’s firm determination to deepen the reform. Specific to the tax work, the report clearly pointed out that we must ”speed up the reform of the fiscal and taxation system, improve the central and local financial resources and powers to match the system“, ”to build a local tax system, the formation of favorable