我国的宏观经济环境发生了重大变化。通货膨胀和短缺经济绝不再是主要矛盾,取而代之的是金融危机重压下的总需求萎缩和产能过剩。财政收入不足及其占GDP比重的偏低,也肯定不再是主要难题,取而代之的是财政收入持续十几年之久的高增长之后,居民收入占GDP比重的持续下降。这些都表明,税改已迫在眉睫。 China’s macroeconomic environment has undergone major changes. Inflation and the shortage economy are no longer the major contradictions. Instead, the total demand under the weight of the financial crisis has shrunk and overcapacity has emerged. Lack of fiscal revenue and its low share of GDP is certainly no longer a major problem. Instead, its income, as a percentage of GDP, has been steadily declining after its high-growth fiscal revenue has lasted for more than a decade. All these show that tax reform is imminent.