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1994年的新税制到目前已运行四年B买践证明，这次改革是成协的。它对近年来国民经济的稳定、协调、快速发自发挥了重要作用。但这次税制改革的宏观经济背景怀我们当前面临的情况有了很大不同。1994年以来特别是1996年我国经济成n实现“软着陆”以后，我国税收的内外经济环泛发
The new tax system in 1994 has now proved to be in operation for a period of four years. The reform is a formation of a contract. It has played an important role in stabilizing, coordinating and rapidly launching the national economy in recent years. However, the macroeconomic background of the tax reform is quite different from what we are currently facing. Since 1994, especially after China’s economy became a “soft landing” in 1996, the internal and external economic cycle of China’s tax revenue has been flooding out