1994年我国财税体制改革动作较大,不仅统一了内资企业所得税、个人所得税,完善了以增值税、消费税、营业税为主体的流转税制,而且撤销、合并了一些不太适应社会主义市场经济要求的有关税种,开征了一些确有必要开征的新税种如土地增值税、证券交易税(按国际惯例做法,为避免遗产税生前逃漏,将生前赠与也纳入征税范围,称为遗产与赠与税,本文简称遗产税),是税制改革的一项重要内容,也是我国经济生活中的一件大事。 In 1994, the reform of fiscal and taxation system in our country was relatively large. It not only unified the income tax of domestic-funded enterprises and personal income tax, but also improved the circulation tax system mainly based on value-added tax, consumption tax and business tax. Moreover, it also revoked and merged some tax systems that were not suitable for the socialist market economy Relevant tax categories, the introduction of some of the necessary new taxes such as land value-added tax, securities trading tax (in accordance with international practice, in order to avoid the legacy of tax evasion of life, the lifetime gifts also included in the tax range, known as the heritage and gift tax , This article referred to as estate tax), is an important part of the tax reform, but also a major event in our economic life.