一、致力于收入方面的财政预算管理体制改革90年代按照建立社会主义市场经济体制的要求,我国在预算收入管理方面推出了一系列改革,主要有:分税制体制改革、所得税收入分享改革、税费改革和深化“收支两条线”管理改革。这几项改革逐步理顺了中央与地方之间的分配关系,规范了预 I. Fiscal Budget Management System Reform Dedicated to Income In accordance with the requirements of establishing a socialist market economic system in the 1990s, China has introduced a series of reforms in budgetary revenue management. These include the reform of the tax-sharing system, the reform of revenue-sharing, the reform of tax revenue Reform and Deepen the Management Reform of “Two Lines of Income and Expenditure”. These reforms have gradually streamlined the distribution relations between the Central Government and local governments and standardized the regulations