在人类历史刚刚迈进21世纪的重要时刻，承继“九五”辉煌、描绘“十五”华章的九届全国人大四次会议在京隆重召开。在这次人代会上，税收制度的适应性问题、税收政策的效用性问题、税收负担的合理性问题是代表们关注、讨论的热点。会议期间，我拜访了全国人大代表、厦门大学博 At the important moment when human history has just entered the 21st century, the Fourth Session of the Ninth National People’s Congress, which inherits the brilliant “9th Five-Year Plan” and depicts the “10th Five-Year Plan”, was held ceremoniously in Beijing. At this meeting of people’s congresses, the issue of the adaptability of the tax system, the utility of the tax policy, and the rationality of the tax burden are the hot topics that the deputies are paying attention to and discussing. During the meeting, I visited the NPC deputies, Xiamen University Bo