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1994年我国工商税制进行了全面性、结构性的改革。此次改革是改革开放30年来中国经济体制改革的一大亮点,是新中国成立以来规模最大、范围最广泛、内容最深刻的一次税制改革,新税制建立起了与国际基本接轨、与国情基本吻合、与市场经济基本适应的税收体制平台,对于我国经济体制改革和经济社会的长远发展起到了重要保障和推动作用。
In 1994, China’s industrial and commercial tax system carried out a comprehensive and structural reform. This reform is one of the highlights of China’s economic restructuring over the past 30 years of reform and opening up. It is the largest, most extensive and most in-depth tax reform since the founding of People’s Republic of China. The new tax system has basically taken shape in line with international standards and is basically in line with national conditions The system of tax system that is basically in line with the market economy has played an important role in guaranteeing and promoting China’s economic reform and the long-term economic and social development.