１９９４年税制改革以来，特别是近几年来，税收在我国社会主义市场经济中的职能作用得到了充分有效的发挥。１９９８年，我国克服亚洲金融危机和国内洪涝灾害双重困难，实现了税收增收１０００亿元的目标。此后，税收收入一年上一个台阶，１９９９年税收收入突破１万亿元；２ Since the tax system reform in 1994, especially in recent years, the function of tax in our socialist market economy has been fully and effectively demonstrated. In 1998, our country overcome the double difficulties of the Asian financial crisis and the domestic floods and disasters, and achieved the goal of increasing revenue by 100 billion yuan. Since then, tax revenue has risen to a new level in 1999, with tax revenue exceeding 1 trillion yuan in 1999;