一、1994年税制改革的背景 从1978年到1991年，随着改革开放政策的实行和经济的发展，我国的工商税制改革从建立涉外税收制度入手，进而推行国营企业“利改税”（即将国营企业上缴利润改为缴纳所得税）和工商税制全面改革，初步建成了一套内外有别的，以流转税和所得税为主体， I. Background of Tax Reform in 1994 From 1978 to 1991, with the implementation of the policy of reform and opening up and the economic development, the reform of the industrial and commercial taxation system in our country started with the establishment of a foreign-related tax system and further implemented the “profit-making tax reform” of state-owned enterprises State-owned enterprises to pay profits instead of paying income tax) and the comprehensive reform of the industrial and commercial tax system, initially built a set of different inside and outside, the turnover tax and income tax as the main body,