做好１９９４年国家财政决算编审工作必须注重的几个问题俞志１９９４年是财税体制作出较大改革的一年。为了如实反映财税体制改革和国民经济及各项事业发展的成果，本年度国家财政决算编审工作应注重以下几个问题。一、关于税收返还基数各地区要确保完成中央核定的增值税... Several Issues Must Be Paid Attention to Doing Well the Compilation and Editing of State Accounts in 1994 Yu Zhi 1994 was a year in which the fiscal and taxation system made a drastic reform. In order to truly reflect the results of the fiscal and taxation system reform and the development of the national economy and various undertakings, the following issues should be emphasized in the compilation and examination of national accounts for the financial year. First, on the tax base for return to all regions to ensure the completion of the Central Government approved the VAT ...