１９９４年以来税制运行的实证分析与对策建议李方旺一１９９４年，适应建立社会主义市场经济体制的要求，按照“统一税制、公平税负、简化税制、合理分权、理顺分配关系、保证财政收入”的指导思想，选择以流转税制和所得税制为重点，我国税收制度进行了较为全面的改革：... Demonstration Analysis and Countermeasures on Tax System Operation Since 1994 LI Fang-wang In 1994, in accordance with the requirements of establishing a socialist market economic system, according to the principle of “unifying the tax system and fair tax burden, simplifying the tax system, rationally decentralizing the power, straightening out the distribution and guaranteeing the revenue ”The guiding ideology, choose to circulation tax system and income tax system as the focus, China’s tax system carried out a more comprehensive reform: ...