1994年税制改革确立了流转税和所得税并重的复合税制体系,基本确立了与市场经济体制相适应的税收制度,也基本继承了原有的科技税收政策。但是随着优惠措施的取消和优惠权限 In 1994, the tax system reform established the system of compound taxation that made both turnover tax and income tax equal, and basically established the taxation system that is compatible with the market economy system and basically inherited the original taxation policy of science and technology. But with the cancellation of preferential measures and discount privileges