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1994年是我国实行新税制的重要一年。如何评价税改一年来的成效,怎样认识和解决新税制执行中出现的一些问题,这是人们所普遍关注的社会热点,也是今年继续推行税制改革所要明了的问题。为此,我们约请河南大学财政金融学院的部分专家学者就此进行了笔谈。
1994 is an important year for our country to implement the new tax system. How to evaluate the effectiveness of the tax reform in the past year and how to recognize and solve some problems that arise in the implementation of the new tax system are the hot topics people are generally concerned about and the issues to be solved in carrying out the tax reform this year. To this end, we have invited some experts and scholars from Henan University School of Finance to have a written conversation.