对新商品税制的评价宋德安１９９４年初进行的税制改革革，是建国以来涉及范围最广，意义最深远的一次改工革。本文拟就税制改中一个关键部分──商品税改革特点和经济影响作一分析评价。一、商品税改革的主要内容及特点１、大幅度调整商品税制，向国际惯例接轨。较为完善... Evaluation of the Tax System for New Commodities Song De’an’s reform of the tax reform carried out in early 1994 was the most extensive reform and the most profound one ever since the founding of the People’s Republic. This article intends to make an analysis and appraisal on the characteristics and impact of the reform of the tax on commodities, a key part of the tax system reform. First, the main content and characteristics of the reform of the commodity tax 1, substantially adjust the commodity tax system, to the international practice. More perfect ...