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1994年,一个为适应和促进社会主义市场经济要求的财税体制将在全国范围内正式开始运行。这次财税改革,是一次历史性的选择,对促进改革开放和经济建设持续、快速、健康发展有着重要的影响和作用。 按社会主义市场经济的要求处理好中央政府与地方政府之间的关系,实行分税制财政体制,是财税体制改革的重头戏,也是人们广为关注的一个热点问题。那么,这次改革的基本原则和方案怎么样?有些什么特
In 1994, a fiscal tax system to meet and promote the requirements of a socialist market economy will officially begin its operation nationwide. The fiscal and taxation reform is a historic choice and plays an important role in promoting the sustained, rapid and healthy development of the reform and opening up as well as economic construction. Handling the relationship between the central government and the local government according to the requirements of the socialist market economy and implementing the tax-sharing fiscal system are the highlights of the reform of the fiscal and taxation system and are also a hot issue of widespread concern. So what are the basic principles and measures for this reform? What are the specialties?