我国１９９４年确立的新税制模式已经运行５年，如何对１９９４年税制作出客观评价，并在此基础上确定下一步税制改革的总体布署，逐步建立符合社会主义市场经济要求的规范高效的税制，以充分发挥税收在配置资源、调节分配和促进经济增长中的作用，无疑是摆在理论界和实践... The new tax system established in 1994 has been in operation for five years. How to make an objective assessment of the tax system in 1994, and on this basis, to determine the overall deployment of the next tax system reform and gradually establish a standardized and efficient tax system that meets the requirements of the socialist market economy In order to give full play to the role of taxation in allocating resources, regulating distribution and promoting economic growth, it is undoubtedly placed in the theoretical circles and in practice.