进一步完善税收制度 促进经济健康发展

Perfecting the Tax SystemImproving Economic Development

自1994年税制改革以来,国民经济已提高到一个新的高度,进入新的发展阶段。尽管这些年来税收制度的调整从未间断过,但还不能适应我国经济发展的客观需求。因此,我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。

Since the tax reform in 1994,our national economy has entered into a new development stage.Although an continued adjustment in recent years,the tax system doesn't meet the needs of our national economic development.Therefore,added-value tax,consumption tax,business income tax and agricultural tax in our current tax system should be adjusted.