经过1994年税制改革，我国已经初步建立了适应社会主义市场经济体制要求的税制框架，税收的地位进一步提高，税收的职能、作用得以更大的发挥。与此同时，我们也应当看到，这次税制改革取得的成果还是初步的、阶段性的，完善税制的任务仍很艰巨。十五大的召开为我们下一步的改 After the tax reform in 1994, China has initially established a tax system that meets the requirements of the socialist market economic system. The status of taxation has been further enhanced, and the functions and functions of taxation have been brought into full play. At the same time, we should also see that the achievements made in this reform of the tax system are still preliminary and phased, and the task of perfecting the tax system remains arduous. The convening of the 15th National Congress for our next change