1994年财税体制改革措施出台给地方经济带来的有利因素是主要的、长期的,但也带来了一些不利影响,特别是对工业基础薄弱、经济欠发达地区的不利影响比较多。 1.税负加重,企业困难增大。1994年税制改革,由于税收结构的变化和纳税环节的改变,使经济欠发达地区的企业税负有相当程度的增加。据对江苏省盐城市粮食、供销、物资、机械、化工、电子等6个系统初步调查,过去不征或减征流转税的从事农产品批发经营的粮食、 The favorable factors that brought about the fiscal and taxation reform to the local economy in 1994 were the major long-term ones, but also brought some adverse effects. In particular, they have had more adverse effects on the weak industrial base and the economically underdeveloped areas. 1. tax burden increased, business difficulties increased. Tax reform in 1994, due to changes in the tax structure and tax changes, the tax burden on enterprises in economically underdeveloped areas has increased to a considerable extent. According to the preliminary investigation of 6 systems including grain, supply and marketing, materials, machinery, chemical industry and electronics in Yancheng City, Jiangsu Province, in the past, the grain,