国家有关部门最近对新旧税制衔接过程中出现的一些问题提出解决办法。如对原由国家批准的减免税政策问题，需要保留过渡的，经财政部、税务总局审查确认后，在1994、1995年采取先征后还的办法。关于现行企业所得税减免优惠政策问题，属于影响面大、有利于经济发展和社会安定的 Recently, the relevant state departments have put forward some solutions to some problems that have emerged in the interface between the old and new tax systems. If the issue of deduction and tax exemption policy approved by the country originally needs to be retained, after being examined and confirmed by the Ministry of Finance and the State Administration of Taxation, a preemptive approach will be adopted in 1994 and 1995. On the current corporate income tax relief preferential policies, are influential, conducive to economic development and social stability