1994年是我国经济管理体制改革整体推进的一年。在各项改革中，以增值税改革为重点的全面税制改革尤为引人注目。这次税制改革是按照统一税法、公平税负、简化税制、合理分权的指导思想进行的。经过这次改革，我国的税制更加适应建立和发展社会主义市场经济体制的要求。应当说 The year 1994 marked the overall progress of China’s economic management system reform. In all the reforms, the comprehensive tax reform focusing on VAT reform is particularly noticeable. This reform of the tax system is based on the guiding ideology of unifying the tax law, fair tax burden, simplifying the tax system and rationally decentralizing power. After this reform, our country’s tax system has become more responsive to the requirements of establishing and developing a socialist market economic system. It should be said