1994年推出的新税制和分税制改革,是我国经济体制改革整体推进重点突破的重大战略措施,对于加快社会主义市场经济体制建立的进程,加速我国财税体制与国际惯例接轨,具有重要的意义。由于改革是突破性的,与整个经济体制改革还有一个磨合过程,必然带有明显的过渡性质,难以兼顾以下双重目标:既要增强中 The new tax system and the tax-sharing system introduced in 1994 are major strategic measures for major breakthroughs in the overall reform of our economic structure. They are of great significance to speeding up the process of establishing a socialist market economic system and accelerating the integration of our fiscal and taxation system with international practices. Since the reform is ground-breaking, there is still a process of running-in with the reform of the entire economic system, which inevitably has a distinct transitional character and it is difficult to take into account the following double objectives: