直接税改革是“十二五”规划中不仅仅意味着在“十一五”规划中的遗留事项最终要对社会产生实际的影响;更意味着改革过程中如何充分考虑人民的利益,践行“人民主权”原则,以及所有权从公民手中被强制、无偿转移到国家手中的平衡问题。直接税一系列草案的拟定、征询意见过程,影响到直接税改革决策的合理性和在执行过程中的成本和效率。一直以行政主导的,通过法规、规章等确立的税制改革,此次却交由人大立法,并提供给公众一个各抒己见的平台,不失为一大进步。 The direct tax reform is not only meant in the 12th Five-Year Plan, but the legacy in the 11th Five-Year Plan will ultimately have a real impact on society. It also means how to fully consider the interests of the people during the reform process Practice the principle of “people’s sovereignty,” and the issue of balancing the transfer of ownership from the hands of citizens to the hands of the state free of charge. The drafting of a series of drafts of direct taxes and the process of consulting opinions affect the rationality of direct tax reform decisions and the costs and efficiencies in the implementation process. The tax reform, which has always been governed by the government and passed the statutory, regulatory and other regulations, was handed over to the legislature by the NPC and provided a platform for the public to express their opinions. This is a great progress.