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1994年的财税体制改革 ,初步建立了与社会主义市场经济相适应的税收制度框架 ,对促进国民经济的发展和保证财政收入发挥了重要作用。但是 ,随着宏观经济形势的变化、加入世贸组织后对外开放的扩大以及国民经济结构的调整 ,现行税制存在的缺陷也逐渐显现 ,需要进行完善和调整。
The reform of fiscal and taxation system in 1994 initially established a tax system framework compatible with the socialist market economy and played an important role in promoting the development of the national economy and ensuring financial revenue. However, with the changes in the macroeconomic situation, the expansion of opening up after the accession to the WTO and the readjustment of the national economic structure, the defects of the existing taxation system have gradually emerged and need to be perfected and adjusted.