从1994年1月1日起,我国将实行新的税收体制,这次税制改革,对大部分税种进行了调整和改进,增设了一些新的税种,使原有的32个税种简并为18个税种,形成了以增值税为主体,与增值税协调的消费税、资源税制度。这次税制改革力度大、范围广、改变了按不同所有制设置税种税率,基本取消了减免税,强化了税收刚性,充分体现了统一税法、公平税负、简化税制、合理分权的要求,与以往历次改革相比,是一次全面系统的改革,将有利于促进平等竞争,促进经济结构的有效调整,推动社会主义市场经济的发展。因此从长远来看,也将推动乡镇企业的稳定、健康发展。 From January 1, 1994, China will implement a new taxation system. This time, the taxation system has adjusted and improved most of the taxes, adding new taxes and making the original 32 tax types degenerate to 18 These tax types form a consumption tax and resource tax system that uses VAT as the main body and is coordinated with VAT. This time, the reform of the tax system was extensive and varied. It also changed the tax rates set by different ownership systems, basically abolished tax relief and taxation, strengthened the rigidity of taxation, and fully demonstrated the requirements of the unified tax law, fair tax burden, simplified taxation system, and rational decentralization. Compared with previous reforms, it is a comprehensive and systematic reform that will help promote equal competition, promote effective adjustment of economic structure, and promote the development of the socialist market economy. Therefore, in the long run, it will also promote the stable and healthy development of township and village enterprises.