税收是维系国家机器正常运转的经济基础,税收的变迁,特别是税制改革,对经济社会发展产生极大而深远的影响。站在21世纪的制高点上,审视我国税制改革、税收发展的历史演进,可以获得许多借鉴与启示。 Taxation is the economic basis for maintaining the normal functioning of state machinery. The tax changes, especially the tax reform, have a profound and far-reaching impact on economic and social development. Standing on the commanding height of the 21st century, we can learn a lot from our review of the historical evolution of China’s tax reform and tax revenue development.