目次引言一、“税制改革”的法律解释学释义二、判定是否属于税制改革的具体标准三、新一轮税制改革演变过程梳理与框架构建四、税制改革的模式五、税制改革模式的完善一以立法主导模式与行政主导模式间的关系为重点引言诺贝尔经济学奖得主约瑟夫·斯蒂格利兹曾说道:“有一句格言‘人一生中唯一确定的事情就是死亡和税收。’而如今,大概这句话该重新措词了,‘人 Table of Contents Introduction I. Legal Interpretation of Tax System Reform II. Determining whether or not it is a specific standard for tax system reform III. Carding and framework construction of a new round of tax system reform IV. Tax reform 5. Tax reform Perfection of the relationship between the legislative dominant mode and the executive dominant mode as the key introduction Introduction to Nobel Prize laureate Joseph Stiglitz once said: ”There is an adage that“ the only thing that people determine in their lives is death and taxation. ” And now, it’s time to rephrase this sentence, ’man