以建立现代企业制度为契机深化税制改革刘新陆，杨国珍１９９４年的税制改革，是建国以来工商税收史上的规模最大、范围最广、内容最深刻、力度最大的一次结构性改革。这次改革，初步形成了适应社会主义市场经济发展需要的税制体系的基本框架。继１９９４年税制改革等各项... Taking the Opportunity of Establishing a Modern Enterprise System to Deepen the Reform of Tax System Tax reform in 1994 was a structural reform with the largest scale, the broadest scope, the deepest contents and the greatest intensity in the tax history of commerce and industry since the founding of the People’s Republic. This reform initially formed the basic framework for a tax system that meets the needs of the development of a socialist market economy. Following the 1994 tax reform and other various ...