中华人民共和国成立５０年来，随着国家政治、经济形势的发展，税收制度的建立与发展经历了一个曲折的过程。从总体上来看，５０年来，我国税制改革的发展大致上经历了三个历史时期：第一个时期是从１９４９年新中国成立到１９５７年，即国民经济恢复和社会主义改造时期，这是 Since the founding of the People’s Republic of China 50 years ago, with the development of the country’s political and economic conditions, the establishment and development of the tax system has undergone a tortuous process. Generally speaking, in the past 50 years, the development of taxation reform in our country has generally gone through three historical periods: the first period started from the founding of New China in 1949 to 1957, that is, the period of national economic recovery and socialist transformation. This is