今年是世纪更替中承上启下的一年,也是中国国民经济与社会发展“九五”计划的最后一年,按照预期规划,社会主义市场经济的体制和构架已初步建立起来。从一九九四年实行分税制改革至今,与社会主义市场经济体制相适应的税收制度,在保证财政收入、加强宏观调控、促进经济与社会发展 This year is the turning point for the turning of the century and the final year of the Ninth Five-year Plan for the development of the national economy and social development in China. According to the planned plan, the system and framework of the socialist market economy have been basically established. Since the implementation of the tax-sharing system reform in 1994, the tax system that is compatible with the socialist market economic system has made great achievements in ensuring fiscal revenue, strengthening macroeconomic regulation and control and promoting economic and social development