高培勇教授长期从事财税理论、财税政策教研工作,系国内久负盛名的财税问题专家。未能现场聆听教授讲学,甚为遗憾。然而,闭门阅览讲稿,置身城市喧嚣之外,内心明澈宁静,感受教授深厚学术造诣的同时,对财税与财税体制改革的理解与感知愈深,以人大工作推进财税体制改革的责任感与使命感愈盛。党的十八届三中全会决定不仅将“深化财税体制改革”单列为各项 Professor Gao Peiyong has long been engaged in taxation theory, taxation and taxation teaching and research work, and is the prestigious tax and tax expert in China. It is very regrettable to fail to listen to professors on the scene. However, reading the lectures behind closed doors and outside the bustle of the city, with clear and quiet inner feelings, profound academic understanding of the professors, the deeper understanding and perception of the fiscal, taxation and fiscal reform, the sense of responsibility and mission to advance the fiscal and taxation system reform with the work of the NPC Sheng more. The Third Plenary Session of the 18th CPC Central Committee decided not only to separate the “deepening reform of the fiscal and taxation system” into all categories