九四税改对襄樊市外商投资企业税负影响的调查报告曾凡凯，李建华９４’中国税制改革揭开了我国税制建设史上的新篇章。按“公平税负、简化税制”之原则，这次税制改革统一了内外资企业的流转税，将以前对外资企业征收的工商统一税改为征收增值税、营业税及消费税等，同时... Survey on the Impact of the Tax Reform on the Tax Burden of Foreign-invested Enterprises in Xiangfan Zeng Fankai, Li Jianhua 94 The tax reform in China opened a new chapter in the history of China’s taxation system. According to the principle of “fair tax burden and simplified tax system”, this tax reform unifies the turnover tax of domestic and foreign-funded enterprises and changes the consolidated industrial and commercial tax levied on foreign-funded enterprises to the collection of value-added tax, sales tax and consumption tax, etc. at the same time.