继续深化税制改革加强税收调节功能１９９４年进行的财税体制改革，建立了我国社会主义市场经济财税体制的基本框架，取得了明显的成效：不仅使近四年来的税收收入平均每年以千亿元左右的规模增长，而且也使税收的调节作用有了很大的增强。然而，财税体制改革是一个复杂而... Continuing to Deepen the Reform of the Tax System and Strengthening the Function of Taxation Adjustment The fiscal and taxation system reform carried out in 1994 established the basic framework of the fiscal and taxation system of the socialist market economy in our country and achieved remarkable results. Not only has tax revenue averaged around 100 billion yuan annually for the past four years The scale of growth, but also to adjust the tax has been greatly enhanced. However, fiscal system reform is a complex and ...