’９４税制改革系列讲座李葆武［编者按］从１９９４年１月１日起，我国全面推行了以流转税制、所得税制为主要内容的工商税制的改革。为了帮助水利水电系统广大干部职工学习新税法、掌握新税法、增强纳税意识、提高政策水平，本刊将根据水利水电系统的情况，陆续刊登税制... ’94 Tax Reform Series Li Baowu [Editor’s note] Since January 1, 1994, China has fully implemented the reform of the industrial and commercial tax system focusing on the circulation tax system and income tax system. In order to help the majority of cadres and workers in the water conservancy and hydropower system study the new tax law, master the new tax law, raise tax awareness and raise the policy level, we will publish the tax system one after another according to the situation of the water conservancy and hydropower system ...