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1994年,是中国财税体制大改革的一年。中国税制改革的背景如何?1994年实行新税制的具体内容如何?新税制对工商企业的影响程度如何?这些都是人们所关注的问题,为了帮助社会各界更好地了解1994年将要陆续出台的中国新税制,国家税务总局特摄制了《中国税制改革》电视讲座片。该片从新税制出台的背景到改革总体设计,从各个主要税种改革的内容到企业经营管理的密切关系,都作了简明扼要、形象生动的阐述。这部教学片内容翔实,范围广泛,可看性强,具有权威性、系统性,是
In 1994, it was a year of major reform of the fiscal and taxation system in China. What is the background of the tax reform in China? What is the specific content of the new tax system introduced in 1994? What is the impact of the new tax system on business enterprises? These are all issues of concern to the public. In order to help all sectors of society understand more about what will happen in 1994 China’s new tax system, the State Administration of Taxation specially filmed a television lecture on “China’s Tax Reform.” The film from the background of the introduction of the new tax system to the overall design of the reform, from the contents of the reform of the major taxes to the close relationship between business management, made concise and vivid exposition. The teaching content is informative, wide range, can be seen strong, authoritative, systematic, is