１９９４年新税制和分税制改革的出台，为我国市场经济的改革创造了良好的条件。但是，由于几十年来形成的财税体制早已深入到社会、经济的各个领域和层面，财税问题涉及面广，触动的利益关系层次很深，不可能一蹴而就，在市场经济改革的攻坚阶段，进一步完善财税体制势在... The promulgation of the new tax system and the tax-sharing system in 1994 created favorable conditions for the reform of the market economy in our country. However, since the fiscal and taxation system formed over the past decades has long been devoted to all fields and levels of society and economy, the issue of fiscal and taxation involves a wide range of interests and touches the deep layers of interest that can not be accomplished in a single step. In the crucial stage of market economy reform, it is further perfected Finance and tax system in the ...