2015年是“十二五”收官之年,2016年是“十三五”开局之年,2016年预算报告充分表明这两年是各级财政以“四个全面”战略为指引,面对“三期叠加”和社会转型的多重挑战,财税改革破冰前行,财税政策精准发力、协同发力“稳增长、调结构、惠民生”的两年。财税改革向纵深挺进这两年的财税改革明显具有依法向纵深挺进的特征。所谓依法向纵深挺进,是指以新预算法为依据,不仅要 2015 is the closing year of the “Twelfth Five-Year Plan” and 2016 is the first year of “13th Five-Year Plan”. The 2016 budget report fully shows that these two years are all levels of finance at all levels with “four comprehensives” In the face of the multiple challenges of “three superpositions ” and social transformation, the fiscal and taxation reform has broken the ice and the fiscal and taxation policies have been exerting their precise force and cooperating force to “stabilize the growth, adjust the structure and benefit the livelihood of the people.” year. The fiscal and tax reforms that advance fiscal and taxation reforms in the past two years clearly have the characteristic of advancing in depth according to law. The so-called advance in depth in accordance with the law refers to the new budget law as the basis, not only to