摘要
从1994年进行税制改革后的6年是中国经济体制改革以及国有企业改革的攻坚阶段，如何解决当前中国税收体制中存在的一些问题，进一步完善税制，使之更符合经济发展的需要，已是现在迫切需要解决的问题。就下一步的税制改革的方向及方法，提出了一些建议及措施。
It has been 6 years since the reform implementation of China tax system beginning in 1994，druing which the reform of tax system and the state owned enterprises have entered into a crucial stage． However，it is now necessarily important that the problems of China tax system should be solved and that the tax system be perfected so that it may satisfy the need of economic development． The writer，regarding the direction and some approaches to the reform，proposed several suggestions and measures in the article．
出处
《科技与管理》
2000年第3期77-79,共3页
Science-Technology and Management
