１９９４年的税制改革，在确保国 家财政收入，促进经济稳定发展方面发挥了积极作用，并取得一些显著成效。但是，随着社会经济发展，税制暴露出的问题越来越突出，矛盾也日趋尖锐，主要表现为：税收收入连年超收，超过了国民经济负担能力，进入拉弗曲线禁区；税收收入存在泡沫 The tax reform of 1994 played an active role in ensuring the state revenue and promoting the steady development of economy and achieved some remarkable results. However, with the social and economic development, the problems exposed by the tax system have become increasingly prominent and the contradictions become increasingly acute. The main manifestations are as follows: the tax revenue surpasses that of the past years, surpasses the affordability of the national economy, and enters the restricted area of ​​the Laffer curve; there is a bubble in tax revenue