我国的税制改革正在深化、完善。为便于社会各界和读者了解、理解这方面的精神和内容,本刊特辟《税政与管理》讲座,请财政部税政司撰写专题文章,系统进行介绍、讲解。共讲七个专题,从本期起,连续刊出。 China’s tax reform is deepening and perfecting. In order to facilitate all sectors of society and readers to understand and understand the spirit and content in this regard, this publication sets out a special lecture on “Tax Administration and Management”, and asks the Tax Department of the Ministry of Finance to write feature articles and systematically introduce and explain it. A total of seven topics, starting from this issue, published in a row.