党的十三大对我国国情作了深入具体的分析,提出了社会主义初级阶段的理论和党在这个历史阶段的基本路线,为今后搞好社会主义现代化建设进一步指明了方向。根据党在社会主义初级阶段的基本路线,如何建设具有中国特色的社会主义财政和深化财税改革,我认为要考虑以下几个问题: The Thirteenth National Congress of the Communist Party of China made an in-depth and detailed analysis of China’s national conditions, put forward the theory of the primary stage of socialism and the party’s basic line in this historical stage and further pointed out the direction for doing a good job of socialist modernization. According to the party’s basic line in the primary stage of socialism, how to build socialist finance with Chinese characteristics and deepen fiscal and taxation reform, I think we should consider the following issues: