完善我国税制必须坚持生产力标准。使我国税制的完善建立在有利于发展生产力这个客观基础科学依据之上。税制对生产力的促进主要体现在税收促进科技进步、促进结构经济发展、促进规模经济发展、促进布局经济发展和促进时序经济发展等几个方面。我国1994年的税制改革，是确立社 Improve China’s tax system must adhere to productivity standards. So that the perfection of our tax system is based on the objective basis of scientific development that is conducive to the development of productive forces. Tax system to promote productivity mainly reflected in the tax to promote scientific and technological progress, promote the development of structural economy, promote the development of economies of scale, promote the layout of economic development and promote the development of economic timing and so on several aspects. The tax reform in our country in 1994 was to establish a society