通过１９９４年的税制改革，我国基本建立起适应社会主义市场经济需要的新税制。税收的增长与我国经济的发展初步形成了一种良性的互动机制。迈进２１世纪，在经济全球化和知识经济的推动下，在我国加入叮的大背景下，我国社会经济发展进入结构重组和深度融入国际化潮流的关键 Through the 1994 tax reform, our country has basically established a new tax system that meets the needs of a socialist market economy. Tax revenue growth has basically formed a benign interaction mechanism with the development of our economy. In the 21st century, with the promotion of economic globalization and the knowledge-based economy, under the background of China’s accession to the WTO, China’s social and economic development has entered the key of restructuring and deepening its integration into the international trend