党的十三大报告系统地阐述了我国社会主义初级阶段的基本理论,提出了在这一历史阶段中为了发展社会生产力所应当采取的一系列方针和政策,这就为我国的社会主义经济改革指出了明确的方向,也为我们提出了深化和加快改革的任务,下一步税制改革我们的指导思想是:以党的社会主义初级阶段理论为依据,从我国的实际情况出发,按照发展以公有制为 The report of the 13th National Congress of the Communist Party of China systematically expounded the basic theory of our primary stage of socialism and put forward a series of guidelines and policies that should be adopted in this historical stage in order to develop social productive forces. This has provided the socialist economic reform in our country Pointed out the clear direction and also put forward the task of deepening and speeding up the reform for us. The guiding principle for the next tax system reform is that based on the party’s theory of the primary stage of socialism, proceeding from the actual conditions in our country and following the principle of public ownership for