新税制实施过程中出现的问题及建议刘素兰为了适应市场经济的需要，我国从１９９４年１月１日起开始实施了新税制。一年多的实践证明，新税制运行是平稳的，作用是积极的。执行新税制的第一年不仅没有影响税金收入，而且比上年有大幅度的增长。我省１９９４年全年工商税收... Problems and Suggestions in the Implementation of the New Tax System Liu Sulan In order to meet the needs of a market economy, China started implementing the new tax system on January 1, 1994. The practice of more than a year has proved that the operation of the new tax system is smooth and its role is positive. The first year of implementing the new tax system not only did not affect the tax revenue, but also increased substantially over the previous year. In 1994, the province’s industrial and commercial tax revenue ...