我国的经济转型过程可以划分为两个阶段。在第一阶段(1978年—1993年),通过引入正式的激励机制,硬的预算约束和竞争而对原有的旧体制进行了改革。但是,这其中的制度形式和机制与传统的形式大相径庭:通过地方分权对政府部门进行改革,非政府企业的市场进入和扩张,通过“市场二元体制”以维持市场的稳定,市场自由化的“双轨制”。在第二阶段(1994年至今),我国试图建立一个以规则为基础的市场体系并引进国际上先进经验。在1994年—2000年的7年时间里,国家在统一汇率,经常项目可兑换和国有企业重组方面取得了很大成就的同时,对财政税收体系进行了重构,其目的主要为了在完成经济转型目标同时实现税收优化的目标,通过税收优化,以提高经济转型过程中的市场效率。 Our country’s economic transformation process can be divided into two stages. In the first phase (1978-1993), the old system was reformed through the introduction of formal incentives, hard budget constraints and competition. However, the forms and mechanisms of these institutions are very different from the traditional forms: the reform of government departments through decentralization, the entry and expansion of non-government enterprises in markets and the maintenance of market stability through the “dual system of markets” Liberal “dual system ”. In the second phase (from 1994 to the present), my country is trying to establish a rule-based market system and introduce internationally advanced experience. During the seven years from 1994 to 2000, the state has made great achievements in uniform exchange rates, current account convertibility and the restructuring of state-owned enterprises. At the same time, the fiscal tax system has been reconstructed for the main purpose of completing the economy The goal of the transition is to achieve the goal of tax optimization at the same time, through tax optimization to improve market efficiency in the process of economic transformation.