论财税改革本刊编辑部财税改革的重要性按照中央的统一部署，税制改革、分税制改革以及国有企业利润分配制度的改革，１９９４年１月１日将同时出台，这是十四届三中全会以后我国经济体制改革中一项关键性的改革。这次财税改革“重在转换机制”，同时也牵涉到方方面面的利... On the importance of tax reform In accordance with the unified arrangements of the central government, tax reform, tax reform and state-owned enterprise profit distribution system reform, January 1, 1994 will be introduced at the same time, this is the Third Plenary Session of the 14th Central Committee After China’s economic reform a key reform. The fiscal reform “focuses on the conversion mechanism,” but also involves all aspects of the benefits ...