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今年的中国财政学会年会是在我国经济发展和经济体制改革的一个关键时刻召开的。以邓小平同志1992年初重要谈话和党的十四大为标志,我国改革开放和社会主义现代化建设事业进入了一个新的发展阶段。改革开放迈出新的步伐,宏观调控取得积极成效,经济蓬勃发展,政治社会稳定。最近,《邓小平文选》第三卷的发行,在全国掀起了学习邓小平理论的高潮。党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,就是在邓小平同志建设有中国特色社会主义的理论指导下,勾画了建立社会主义市场经济体制的基本框架,是我国在90年代经济体制改革的行动纲领。根据《决定》的精神,党中央和国务院决定,将在明年推出税收制度、分税制和国家与国有企业收入分配关系三项重大改革,其中建立分税财政体制,是明年宏观管理体制改革的重点任务之一。在这历史的重要时刻我们召开中国财政学年会和全国理论讨论会,就是要在认真学习全面领会邓小平同志理论的基础上,加深对十四届三中全会精神的理解,并将它正确地贯彻到我们财政工作、财政改革和财政研究中去。下面我讲三个问题。
This year’s annual meeting of the China Institute of Finance is held at a crucial moment in the economic development and economic reform in our country. With Comrade Deng Xiaoping’s important speech at the beginning of 1992 and the congress of the 14th CPC Central Committee as the symbol, China’s reform and opening up as well as the cause of socialist modernization have entered a new stage of development. The pace of reform and opening up has taken new steps. The macro-economic control has achieved positive results. The economy is booming and the political and social stability is maintained. Recently, the publication of the third volume of Deng Xiaoping’s Literary Selections set off a nationwide climax to Deng Xiaoping Theory. The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System,” which was passed at the Third Plenary Session of the 14th Central Committee of the Party, is based on the theory that Comrade Deng Xiaoping established socialism with Chinese characteristics under the guidance of the guideline of establishing the socialist market economic system The basic framework is the program of action for the economic reform in our country in the 1990s. According to the spirit of “decision,” the CPC Central Committee and the State Council have decided to launch three major reforms in the taxation system, tax sharing system and the distribution of income between state enterprises and state-owned enterprises next year. The establishment of a tax-disbursement fiscal system will be a key task in the reform of the macro-management system next year one. At this important moment in history, holding the Annual Conference of China’s Fiscal Schools and the National Symposium is to deepen our understanding of the spirit of the Third Plenary Session of the 14th Central Committee on the basis of earnestly studying and comprehensively understanding Comrade Deng Xiaoping’s theory, and to correctly carry it out Go to our financial work, financial reform and financial research. Now I say three questions.