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一、党的十四届三中全会定调分税制改革1992年初,邓小平南巡讲话发表,澄清了长期困扰人们思想的若干重大理论问题。1992年10月,党的十四大明确提出了我国经济体制改革的目标是建立社会主义市场经济新体制。1993年11月,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》,有一段专门论述财税体制改革,总计800多字,包括三项内容:一是把现行地方财政包干制改为分税制,建立中央税收和
I. The Third Plenary Session of the 14th Central Committee of the Communist Party of China Fixed the Adjustment of Tax System Reform In early 1992, Deng Xiaoping made a speech on the southern tour to clarify a number of major theoretical issues that have long plagued people’s thinking. In October 1992, the 14th National Congress of the Party made it clear that the goal of China’s economic restructuring is to establish a new socialist market economy. In November 1993, the “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Communist Party of China made a special discussion on the reform of the fiscal and taxation system, which totaled more than 800 words and consisted of three items: one It is to change the current local financial package system into a tax-sharing system and establish a central tax system