为总结1994年以来税制改革20年的经验,提出对未来税制改革有借鉴意义的建议,国家税务总局成立了《1994年以来税制改革回顾与展望》课题组,由解学智副局长、张志勇副局长分别担任课题组组长和副组长。为广泛开展课题研究,课题组和中国税务杂志社《税务研究》编辑部特举办“1994年以来税制改革回顾与展望”征文活动,从2014年7月1日开始,至2014年10月底截止。在此期间,编辑部 In order to summarize the 20 years of experience in taxation reform since 1994, and to put forward suggestions on how to make reference to the future tax reform, the State Administration of Taxation set up a research group on “reviewing and prospecting of the tax reform since 1994”, with Deputy Director Zhang Zhiyong As task force leader and deputy leader. In order to carry out a wide range of research projects, the Task Force and the editorial office of the Tax Research Department of the China Taxation Magazine specially organized the “Essay Review and Review on Tax Reform since 1994” from July 1, 2014 to the end of October 2014 Deadline. During this period, the editorial department