中共“十八大”报告强调“加快改革财税体制……形成有利于结构优化、社会公平的税收制度。”今年“两会”则对税制改革进行了进一步的部署:“继续实施积极的财政政策……完善结构性减税政策。重点是加快推进营业税改征增值税试点工作。”笔者认为,目前这些改革任重道远,需从深化经济体制、财税体制改革,完善相关法规制度和税 The report of the 18th National Congress of the Communist Party of China emphasized “accelerating the reform of the fiscal and taxation system ... to form a taxation system that is conducive to structural optimization and social fairness.” This year’s “two sessions” carried out further arrangements for tax reform: Continue to implement a proactive fiscal policy ... Improve the structural tax cuts. The emphasis is to speed up the business tax reform levy value-added tax pilot. "The author believes that these reforms are long way to go, from the deepening of the economic system, fiscal reform, improve the relevant laws and regulations System and tax