论我国税制的进步与发展王征黄连春曹筱三中国经济已经跨上了“九五”的征程，市场经济体制已逐步确立，在这样一个特定的历史时期，研究和探讨我国税制的进步与发展，尤其是１９９４年的税制改革及对我国经济发展的深远影响，应当说是大有裨益的。一新中国诞生以来，我国... On the Progress and Development of China’s Tax System WANG Zheng, HUANG Lian-chun, CAO Xiao-san China’s economy has stepped into the journey of the Ninth Five-year Plan and its market economy system has been gradually established. During such a specific historical period, research and discussion on the progress and development of China’s tax system, In particular, the tax reform in 1994 and its far-reaching impact on the economic development of our country should be of great help. Since the birth of a new China, our country ...