按照建立社会主义市场经济体制的要求，我国从1994年1月1日起实施了财税体制改革。与以往相比，这次改革的力度最大，影响也最深远。改革后形成了新财税体制的基本框架：1、改革税收制度，建立新型的税收体系。按照“统一税法、公平税负、简化税制、合理分权”的原则，对工商税 In accordance with the requirements of establishing a socialist market economic system, our country implemented the fiscal and taxation system reform from January 1, 1994. Compared with the past, this reform has been the most influential and far-reaching. After the reform has formed the basic framework of the new fiscal system: 1, the reform of the tax system, the establishment of a new tax system. In accordance with the principle of “unifying tax law, fair tax burden, simplifying tax system and rational decentralization”, the industrial and commercial tax