一、我国税制进一步改革的必要性（一） 完善社会主义市场经济体制的需要1994年实行新税制时，当时还只是提出要建立市场经济新体制，而市场经济体制的基本框架基本上还没有形成，因此1994年的税制改革还具有比较明显的过渡时期的色彩。从那时以来，我国的市场化改革进展迅猛， I. The Necessity of Further Reforming the Tax System in China (I) Necessity of Perfecting the Socialist Market Economic System When the new tax system was introduced in 1994, at that time it was only proposed to establish a new market economy system. The basic framework of the market economic system was basically not formed Therefore, the tax reform in 1994 also had a rather obvious transitional color. Since then, the marketization reform in our country has progressed rapidly,