1994年的收获季节。大庆市一家宾馆的中型会议室。一群资深的专家学者正以审视的目光,注视着一位文静、腼腆、略显纤弱的年青人走向论文寅读的讲台,这里正在举行黑龙江省税收理论研讨会。“我这篇文章的题目是《新形势下优化税制结构、完善征管模式的几点思考》。我认为,在建立社会主义市场经济 The harvest season of 1994. Daqing City, a hotel medium-sized conference room. A group of senior experts and scholars are examining the gaze, watching a quiet, shy, slightly delicate young people to the podium of the paper, here is held in Heilongjiang Province tax theory seminar. “The topic of my article is” How to optimize the structure of the tax system under the new situation and improve the mode of collection and administration. "I think that in establishing a socialist market economy