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一、自1994年以来财政税收体制改革的主要成就1994年进行的财税体制的全面改革,初步建立起了与社会主义市场经济要求相适应的新财税体制的基本框架,中央与地方的关系、国家与企业的关系都进行了较为成功的规范,国家财力明显增强。1.建立起了以增值税为主体,消费税和营业税
I. MAIN ACHIEVEMENTS OF THE FISCAL AND REFORM SYSTEM SINCE 1994 The overall reform of the fiscal and taxation system conducted in 1994 initially established the basic framework of the new fiscal and taxation system in line with the requirements of the socialist market economy. The relations between the central and local governments, the state The relations with the enterprises have carried out more successful norms, and the state’s financial resources have obviously strengthened. 1. Established a value-added tax as the main consumer and sales tax