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完善我国税收调控的初步构想王则斌，王岩，郭晶党的十四届三中全会确定了我国经济体制改革的发展方向是建立社会主义市场经济体制。为了建立社会主义市场经济体制，我国于１９９４年进行了较大规模的工商税制改革，改革后的新税制较好地发挥了税收调控的作用。但是，改革...
Perfecting China’s tax control preliminary ideas Wang Zebin, Wang Yan, Guo Xuan’s Third Plenary Session of the Fourth Plenary Session of the Fourth Plenary Session of the Fourth Plenary Session of the Fourth Plenary Session of the Fourth Plenary Session of the Fourth Plenary Session of the Fourth CPC Central Committee established the direction of the development of China’s economic restructuring as establishing a socialist market economic system. In order to establish a socialist market economic system, China conducted a relatively large-scale reform of the industrial and commercial tax system in 1994, and the new tax system after the reform has played a good role in tax control. However, the reform ...