经过两年的实践，税制改革取得重大突破，已初步建立起适应社会主义市场经济发展要求的税制框架。然而在实际工作中暴露出来的问题也决不可忽视，亟待解决。一、过渡性税收优惠政策应清理和停止94年以来陆续出台了一些过渡性税收优惠政策，为保证新税制平稳过渡曾起到过积极的 After two years of practice, a major breakthrough has been made in the reform of the tax system, and a tax framework that has been initially set up to meet the requirements of the development of the socialist market economy has been established. However, the problems exposed in the actual work can not be ignored and are in urgent need of solution. First, the transitional tax incentives should be cleared and stopped Some 94 gradually issued some transitional tax incentives, to ensure a smooth transition of the new tax system has played a positive