“会须风洗尘埃尽,看吐高花一万丛。”自1994年实施新税制已经整整十个年头。回首十年来税制改革的足迹和取得的光辉成就,无论是征税人还是纳税人,大家都颇有感慨。十年改革路,一篇大文章。为了帮助广大读者共同回顾这段不平凡的历史,本刊特约了部分作者从各自不同的角度对十年税制改革进行盘点,总结经验,分析问题,明确方向。希望通过回顾与展望,能够使大家进一步增强信心,坚持改革,不断发展,为推进依法治税做出更大的贡献。 “It will take a long time to clean the dust and look into the high ten thousand crowds.” Since the implementation of the new tax system in 1994 has been a full ten years. Looking back on the footsteps of the tax reform over the past decade and the glorious achievements we have made, everyone has feelings about whether they are taxpayers or taxpayers. Ten years reform road, a big article. In order to help readers to review this extraordinary history together, this journal has made some special appointments for some of the ten counties’ tax reform from the perspectives of their respective points of view, summarizing experiences, analyzing problems and clarifying directions. We hope that through reviewing and looking forward, we will enable everyone to further enhance their confidence, persist in reform and keep developing, and make greater contribution to stepping up their administration of tax by law.