当前税收工作面临的挑战及应实现的转变□李林军周维平陈顺扬全面深化改革，是党的十五大的主旋律。税收是经济的反映，经济体制改革向纵深推进，必然要求税收改革有新的突破。实际情况也表明，近几年来特别是十五大以后我国经济形势的迅速发展从四个方面对税收改革提出了... The Challenges Facing the Current Tax Work and the Changes That Should Be Realized  Li Linjun, Zhou Weiping and Chen Shunyang The overall theme of deepening the reform is the theme of the 15th National Congress of the Communist Party of China. Tax revenue is a reflection of the economy. The deepening reform of the economic structure will inevitably require new breakthroughs in tax reform. The actual situation also shows that in recent years, especially after the 15th CPC National Congress, the rapid development of China’s economic situation has raised tax reform from four aspects.