摘要
1994 was of special significance to the reform of China’s economic system. The new reform measures for taxation, finance, foreign trade, investment, and the price and enterprise system were smoothly implemented in the past year. In the reform of the taxation system, the taxation quota assigned by central government for the enterprises in the provinces and municipalities, regardless of their actual profits and losses, was replaced by a system in which tax was levied in proportion to the business turnover and profit. A turnover tax system with added-value tax as its core
