财税体制改革对农业和农村经济的影响财政部财政科学研究所课题组中国财税体制自１９９４年开始进行了重大改革，即实行了分税制和新的流转税、所得税制度。这是建立社会主义市场经济新体制、完善国家宏观调控体系，理顺中央与地方、国家与企业分配关系的重要举措。从近... Implications of the reform of the fiscal and taxation system on agriculture and the rural economy 课 Task Force of the Institute of Fiscal Science of the Ministry of Finance China’s fiscal and taxation system has undergone major reforms since 1994, namely the tax-sharing system and the new turnover tax and income tax system. This is an important measure for establishing a new socialist market economy system, perfecting the national macro-control system and rationalizing the distribution of the central, local, state and enterprises. From near ...