１９９４年税收调研课题一、进一步认识税收在社会主义市场经济条件下的地位，职能和作用。二、研究新税制实施的新情况、新问题，不断充实和完善税收制度、优化税制结构。三、从理论和实践的结合上，研究纳税申报，税务代理，税收稽查及其计算机运用、征管机制的运行及其... Tax Survey and Research in 1994 1. To further understand the status, functions and roles of tax revenue under the conditions of a socialist market economy. Second, study the new situation and new problems in the implementation of the new tax system, constantly enrich and perfect the tax system, and optimize the tax structure. Third, from a combination of theory and practice, research tax returns, tax agents, tax audits and computer applications, the operation of the collection mechanism and its ...