1994年，我国对财税体制进行了改革，这次改革主要包括三个方面内容：分税制财政体制改革、税收制度改革和企业利润分配制度改革。其中心税收制度改革对价格的影响最大。因此，对税制改革是否会引起物价大幅度上涨的问题已受到了政府和社会各界的关注。一、税制改革对价格的影 In 1994, our country carried out the reform on the fiscal and taxation system. The reform mainly consists of three aspects: the reform of the tax-sharing system, the reform of the tax system, and the reform of the profit distribution system. The reform of its central tax system has the greatest impact on prices. Therefore, the question of whether the tax reform will cause a drastic price increase has drawn the attention of the government and the community. First, the impact of the tax reform on the price