一、1994年以来我国财政收支基本情况建国以来,我国财税体制经历了不断改革的过程。1994年的税制改革是规模最大、范围最广泛、内容最深刻的一次税制改革。(一)财政收入多年来,我国经济保持持续、平稳、较快增长,为财政收入平稳增长打下了坚实的基础。1994年实行的税制改革以及随后进行的几次税制调整和完善,有效地实现了财政收入的较快增长。1994年~ I. Basic Situation of Financial Revenue and Expenditure in China Since 1994 After the founding of the People’s Republic of China, the fiscal and taxation system in our country has undergone a process of continuous reform. The tax reform in 1994 was the largest tax reform in the largest scale, the broadest in scope and the most in content. (I) Fiscal Revenue For years, the economy of our country has maintained a sustained, steady and rapid growth, laying a solid foundation for the steady growth of fiscal revenue. The reform of the tax system implemented in 1994 and the subsequent adjustment and improvement of the tax system made it possible to achieve a rapid increase in revenue. 1994 ~