党的十七届五中全会通过的《关于“十二五”规划的建议》和国家“十二五”规划纲要均明确提出,要加快转变经济发展方式和调整经济结构,实现科学发展。这表明,“十二五”时期我国经济发展模式要进行重大转变。税制是宏观经济体制的重要组成部分。但现行税制主要适应传统的经济发展模式,在新形势下,税制必须作相应调整,加上 The “Proposal on the Twelfth Five-year Plan” and the “Twelfth Five-year Plan” for the Twelfth Five-year Plan adopted by the Fifth Plenary Session of the 17th CPC Central Committee have all been clearly put forward. It is necessary to speed up the transformation of economic development mode and economic restructuring Scientific development. This shows that major changes have taken place in the pattern of China’s economic development in the “12th Five-Year Plan” period. Tax system is an important part of the macro-economic system. However, the current tax system mainly accords with the traditional mode of economic development. Under the new situation, the tax system must be adjusted accordingly. In addition,