随着我国市场经济不断迈入更高层次的发展阶段,一方面,在国家整体发展战略的指引下,税制改革、税收征管体制改革加快推进,税务机关与其他政府职能机构、社会组织及纳税人需要在彼此了解、充分沟通的基础上共创科学、高效、完整的税收征管体系和生态环境;另一方面,由于经济领域新的理念、模式、形态层出不穷,纳税人的经济行为日趋复杂,部分原有税制的滞后性日趋明显,需要专业人士对其作出解读并提出修改建议。由此,无论是从宏观层面还是从 As China’s market economy continues to enter a higher stage of development, on the one hand, under the guidance of the overall national development strategy, the reform of the tax reform and tax collection and management system has been accelerated. The tax authorities, other government agencies, social organizations and taxpayers It is necessary to create a scientific, efficient and complete tax collection and management system and an ecological environment on the basis of mutual understanding and full communication. On the other hand, as new concepts, models and forms in the economic field emerge in an endless stream and the taxpayers’ economic activities are increasingly complicated, some The lagging nature of the original tax system has become increasingly evident and needs professionals to interpret it and make suggestions for changes. As a result, both from the macro level and from