自1994年1月1日起,我国实行分税制的财政管理体制。分税制财政体制改革是发展社会主义市场经济的客观需要,它有利于财政收入的合理增长,能逐步提高财政收入占国民生产总值的比重,健全和强化财政职能,并有效地增强中央政府的宏观调控能力。国库工作与分 Since January 1, 1994, China has implemented the tax-sharing system for financial management. Tax-sharing reform of the financial system is an objective need for the development of a socialist market economy. It is conducive to the reasonable growth of fiscal revenue. It can gradually increase the proportion of fiscal revenue in the gross national product, improve and strengthen the fiscal function, and effectively enhance the macro-level of the central government Regulatory ability. Treasury work and points