经过1994年的税制改革和20多年的逐步完善,我国已初步建立了适应社会主义市场经济体制要求的税制框架,对保证财政收入,加强宏观调控,促进经济与社会的发展,起到了重要的作用。但同时也应看到,我国国内经济的迅速发展,社会环境的逐步变化以及兑现“入世”时的承诺,都要求对我国? After the tax reform in 1994 and its gradual improvement in more than 20 years, our country has initially established a tax system that meets the requirements of the socialist market economic system and plays an important role in ensuring fiscal revenue, strengthening macro-control and promoting economic and social development . At the same time, however, we should also see that the rapid development of our domestic economy, the gradual changes in the social environment, and the promises we have made in fulfilling the “accession to the WTO” all require that our country?