新税制实施情况张忠诚根据国家经济体制改革的总体部署和国务院批转的税制改革实施方案，去年我国的工商税收制度进行了大幅度的结构性改革。为了实施这次改革，１９９３年１０月３１日全国人大常委会通过了新的个人所得税法，之后，国务院在去年１２月又先后发布了增值税... Implementation of the New Tax System According to the overall plan for the reform of the national economic system and the implementation of the tax reform approved by the State Council, last year, the industrial and commercial taxation system in our country conducted a substantial structural reform. In order to implement this reform, the NPC Standing Committee passed a new personal income tax law on October 31, 1993, after which the State Council successively released the VAT in December last year.