十八届三中全会对我国全面深化改革进行了全景式的设计。对深化改革的重点之一——财税体制改革进行了多方位的部署,指明了税收体制改革的大方向。这意味着,在当前这场全面深化改革的战役中,税制改革不仅可能是最为关键的一仗,而且将是实现改革总目标的主线索。就此,本刊记者专访了财税政策专家、国务院发展研究中心研究员倪红日,请她对税制改革的有关热点问题进行分析解读。记者:为什么说税制改革是经 The Third Plenary Session of the 18th CPC Central Committee conducted a panoramic design of China’s overall deepening of the reform. The multi-directional deployment of the fiscal and taxation system reform, which is one of the focal points for deepening the reform, pointed out the general direction of the tax system reform. This means that in the current campaign to comprehensively and deepen the reform, the reform of the tax system may not only be the most crucial one, but also the main clue to the overall goal of the reform. In response, our correspondents interviewed experts on fiscal and tax policies and researcher Ni Hongri at the Development Research Center of the State Council, asking her to analyze and interpret the hot issues concerning tax reform. Reporter: Why is the tax system reform said?