新税制的实施在较大程度上解废了不同所有制企业之间的税员失平阿题，给主业之间面对市场开展平等竞争创造了一定的条件，并按照国际惯例阎化了税制，规范了分配方式，理顺了国家与企业的五配关系，，抒实现了税制的统一。但是，由于种种历史的和现实的原因，新税制实施后仍然 To a large extent, the implementation of the new tax system has abolished the problems of tax officials in different ownership enterprises and created certain conditions for the main industry to face equal competition in the market. In accordance with international practice, the tax system has been sharpened , Regulated the distribution method, streamlined the five-nation relations between the state and the enterprises, and expressed the unity of the tax system. However, due to historical and practical reasons, the new tax system is still in place