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随着我国市场经济的发展，经济体制改革的深入，1994年，我国财税体制实行了重大改革．这场全面而具有历史意义的变革有效地克服了“旧体制”的弊端，是我国建立社会主义市场经济体制的客观要求。它的实现有利于加强和完善宏观经济调控，有利于法制化建设和社会主义市场经济体
With the development of China’s market economy and the deepening of the reform of the economic system, the fiscal and taxation system in our country carried out major reforms in 1994. This comprehensive and historic change effectively overcomes the drawbacks of the “old system” and is an objective requirement for establishing a socialist market economic system in our country. Its realization is conducive to strengthening and improving macroeconomic regulation and control, is conducive to the construction of a legal system and the socialist market economy