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“八五”时期,在党中央和国务院的统一部署下,为与整个经济体制改革相适应,配合国务院关于转换企业经营机制条例的要求,国家对财政、税收体制进行了全面改革。尤其是1994年,为进一步理顺中央与地方的财政关系,更好地发挥国家财政和税收的职能作用,增强中央的宏观调控能力,促进社会主义市场经济体制的建立和国民经济持续、快速、健康地发展,国务院决定对过去的财政包干体制、税收体制和国有企业利润分配关系作出重大改革,建立了
In the “Eighth Five-Year Plan” period, under the unified arrangements of the Party Central Committee and the State Council, in order to meet the requirements of the State Council’s regulations on the conversion of business operation mechanism, the state conducted an overall reform of the fiscal and taxation systems in line with the reform of the entire economic system. In 1994, in particular, in order to further rationalize the fiscal relations between the central and local governments, give better play to the functions of state finance and taxation, enhance the ability of the central authorities in macroeconomic regulation and control, promote the establishment of a socialist market economic system and ensure the sustained, rapid, With the healthy development, the State Council decided to make major reforms to the past fiscal package system, tax system and the profit distribution of state-owned enterprises, and set up