【摘 要】
：
【正】1994年推出的各项重大改革措施对建立新体制具有决定性的意义,改革的广度、深度、力度和难度都是前所未有的。有些领域改革的规模和范围之大,在世界也是罕见的。从实践
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【正】1994年推出的各项重大改革措施对建立新体制具有决定性的意义,改革的广度、深度、力度和难度都是前所未有的。有些领域改革的规模和范围之大,在世界也是罕见的。从实践来看,推出这一系列重大改革措施,是非常正确和必要的,是改革进入到关键阶段以后必须进行的攻坚战。由于准备充分,操作平稳,并注意及时解决改革过程中出现的新的矛盾和问题,改革成效显著。具体表现在:①财税体制改革取得了突破进展。以增值税为主体的流转税体制基本确立。内资企业所得税和个人所得税分别实现了统一,其他税种也进行了必要的调整。财政分级分税在全国
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