关于新税制运行中若干问题的探讨钱宝荣，徐海荣从新税制贯彻实施以来的实际情况看，１９９４年初推行的工商税制的全面改革，基本上达到了税制改革的预期目的，新税制运行的总体情况也是顺利的、正常的。但是，此项税制改革，作为建国以来规模最大、范围最广、内容最深刻... Discussion on some problems in the operation of the new tax system According to the actual situation since the implementation of the new tax system, the comprehensive reform of the industrial and commercial tax system started in early 1994 basically reached the expected purpose of the tax reform and the general situation of the operation of the new tax system Also smooth, normal. However, since the establishment of the tax reform, this system has been the largest, the most extensive and the deepest in content.