对工商税制改革前后企业流转税负担变化情况的分析杨元伟１９９４年是新税制运行的第一年。新税制是为建立和发展社会主义市场经济体制而设计的，为企业提供公平竞争的外在环境创造了条件，这已成共识。但对改革后企业流转税负担的变化情况，方方面面却有着并不一致的认识... Analysis on the Changes of Business Turnover Tax Burden Before and After the Reform of the Industrial and Commercial Tax System Yang Yuanwei was the first year of operation of the new tax system in 1994. The new tax system has been designed to establish and develop a socialist market economic system and has created the conditions for an external environment for fair competition. This has come to a consensus. However, there is an inconsistent understanding of the changes in the corporate turnover tax burden after the reform.