新财税制度的实施对税利的影响

１９９４年实行新税制后产品税改为增值税，开征了矿山资源补偿费，修改了城建税和教育费附加，取消了特种基金，降低了所得税税率。实行新税制后成本提高使利润减少，另一方面使部分利润转化为税金，还使利息进成本、增加了税后利润。

Infuences of the new tax system on tax revenue and profits

The contents of new tax sgstem, which was into effect in 1994,include changing product tax into value added tax,imposing mineresoure compensatory tax,revising urban construction tax and educa tion extra charges,cancelling out special found and lowerring income tax ratio. Though rising cost caused by the new tax sgstem cuts down profi ts, after-tac prlfits are increased because part of profits turn into tax and interests add into cost.