《１９９４年中央财政与地方财政结算办法》介绍郭建平实行分税制财政体制以后，中央财政与地方财政年终结算事项发生了较大的变化。按照《国务院关于实行分税制财政管理体制的决定》的指示精神和全国财政工作会议的有关决定，本着提高工作效率、简化手续的原则，从１９９... After the introduction of Guo Jianping’s tax-sharing fiscal system in the “Measures for the Settlement of Central Finance and Local Finance in 1994,” major changes have taken place in the year-end balances between the central and local governments. In accordance with the “State Council on the implementation of tax-based financial management system decision,” the spirit of the directive and the National Financial Working Conference of the relevant decisions, in line with the principle of improving work efficiency, simplify procedures, from 199 ...