１９９４年，我国实行了全面结构性的税制改革，初步建立了与社会主义市场经济相适应的以流转税和所得税为主体，辅之以其它税种的税收体系，使我国的税制结构更趋合理和完善。几年的实践证明，我国的新税制改革是成功的，是符合我国国情的，尽管当前还存在许多有待进一步完善 In 1994, China implemented a comprehensive structural tax reform and initially established a tax system that mainly consisted of turnover taxes and income taxes, supplemented by other taxes, in line with the socialist market economy, and made our tax system more reasonable. perfect. Years of practice have proved that our country’s new tax system reform is successful and is in line with China’s national conditions, although there are still many areas for further improvement