涉税犯罪调查分析王诗安，李德兵１９９４年的税制改革是我国税制建设的一个重要里程碑。这次税制改革是按社会主义市场经济对税收制度的总要求，并针对旧税制的某些不完善之处而实施的。效率优先、兼顾公平的指导思想就是要统一税法。公平税负。简化税制。合理分权、理顺... Investigation and Analysis of Tax-related Crimes WANG Shi-an, LI De-bing The reform of the tax system in 1994 is an important milestone in the construction of China’s tax system. This reform of the tax system was based on the general requirement of the socialist market economy for the tax system and was implemented in response to some imperfections in the old tax system. Efficiency first and take into account the principle of fairness is to unify the tax law. Fair tax burden. Simplify the tax system. Reasonable decentralization, rationalization ...