对当前税制改革认识误区的透视吴正国，马金安１９９４年是税收体制重大改革之年，以增值税改革为主的新税制已经实施了三个月。在这场新旧税制转换的“磨合”期中，遇到了许多新情况、新问题，这是在所难免的。然而，暴露出来的少数人、少数单位对税制改革认识上和操作上... Perspectives on Misunderstandings of Current Tax Reform Wu Zhengguo and Ma Jinan 1994 was a year of major tax system reform. The new tax system based on VAT reform has been implemented for three months. In the “run-in” period between the old tax system and the new one, many new situations and new problems have been encountered, and this is inevitable. However, exposed a few people, a few units of the tax reform on the understanding and operation ...