1994年是中国税制改革的关键一年,由于此次税制改革是一次基于国际惯例,有利于我国税制与国际税收制度同步接轨的改革,对我国过去实施的旧税制实行了全面彻底的改革,因此新税制替代旧税制决不是一时之功,新旧税制交替之间必然会出现一个“磨合”的时期,那么什么是“磨合”呢?我认为,“磨合”即是在调整不同利益集团的利益分配格局期间,在确保税收收入稳步增长,满足国家财政需要这一大前提下,以新机制逐步替代旧机制的“扬弃”的过程,毫无疑问,“磨合”是保持稳定,确保改革顺利进行的重要手段。深刻认识“磨合”在此次税制改革中的重要意义和作用,在“磨合”期间采取正确适当的政策措施,及时发现解决“磨合”中出现的新情况新问题,是我们面临的一项艰巨局复杂的历史任务。 Since 1994, a crucial year for the reform of China’s tax system, the reform of the tax system is a reform that is based on international practice and is conducive to the simultaneous introduction of China’s tax system and the international tax system. Therefore, the old tax system implemented in the past in our country was completely and completely reformed. The replacement of the old tax system by the new tax system is by no means an instant one, and the transition between the old and new tax systems inevitably leads to a period of “break-in.” What then is the “run-in”? In my opinion, During the period of the interest distribution pattern of different interest groups, there is no doubt that the process of replacing the old mechanism with the new mechanism step by step on the broad premise of ensuring the steady growth of tax revenue and meeting the needs of the country’s financial resources, “Is an important means of maintaining stability and ensuring the smooth progress of the reform. Deeply Understanding the Importance and Role of ”Running in“ in the Reform of the Tax System, Adopting Correct and Appropriate Policy Measures during ”Break-in", and Discovering in Time New Problems New in the Running-in Situation We face a difficult historical complex task.