建国以来,我国的工商税收制度经历了一个曲折的发展过程。从五十年代后期起,在“左”的思想影响下,片面追求税制简化,税种一再简并,严重地削弱了税收的经济杠杆作用。党的十一届三中全会以来,根据我国新时期经济结构的客观情况 Since the founding of our nation, our country’s industrial and commercial tax system has undergone a tortuous course of development. From the late 1950s, under the influence of the “Leftist” ideology, one-sided pursuit of simplification of tax system and repeated degeneration of taxes have seriously weakened the economic leverage of taxation. Since the Third Plenary Session of the Eleventh Central Committee of the Party, according to the objective situation of the economic structure in the new era of our country