城市是社会经济、文化发展的产物,是工业、商业集中的地方,城市经济在整个国民经济中占有极为重要的地位。是国家财政收人的主要源泉。中共中央《关于经济体制改革的决定》发出两年多来,我国在各方面都取得了显著的成就,城市经济迅速发展,企业开始搞活,经济效益逐步提高,财政收入不断增加。城市财政部门在促进经济发展和经济体制改革方面做了不少工作,取得了一定的成绩。但也还存在着一些问题,主要是工作还比较被动,减税让利的口子 Cities are the product of socio-economic and cultural development and are the places where industry and commerce are concentrated. Urban economy plays an extremely important role in the entire national economy. It is the main source of national financial revenue. Since the CPC Central Committee’s “decision on the reform of the economic structure” was issued more than two years ago, our country has made remarkable achievements in all aspects. With rapid urban economic development and enterprises’ invigoration, their economic benefits have been gradually raised and their fiscal revenue has been steadily rising. The municipal finance department has done a lot of work in promoting economic development and economic restructuring and has achieved some success. However, there are still some problems, mainly because the work is still relatively passive, reducing taxes and profit sharing