新一轮税收法制改革的前瞻性思考

Predictive Reflections on a New Round of Tax Law Reform

进入21世纪，新一轮税收法制改革悄然拉开序幕。市场经济与民主法治对新一轮税收法制改革提出更高的要求，改革的范围不局限于税制结构与税种的优化，而是我国税收法制的整体建设，包括税收立法、税收执法、税收司法的全方位、多层次的历史变革。

In the 21st century, a new round of tax law reform began quietly. Market economy, democracy and the rule of law for is in higher demand to reform. The reform is not limited to optimize the taxes context and structure, but rebuild of the legal system of Chinese tax overall. The reform is all-round, multi-layered historical changes including legislation, tax law enforcement, and tax justice.