新财税体制,在调整中央与地方的财权关系,加强宏观调控能力,以及促进企业转换经营机制,抑制财税工作中的不良风气等方面,起到了重要作用。从新财税体制一年多的运行情况看,它对欠发达地区财政经济的积极影响也比较突出,同时也需进一步完善。(一)财税改革扩大了地方的固定收入,调 The new finance and taxation system has played an important role in adjusting the financial and property relations between the central and local authorities, strengthening the capacity of macroeconomic regulation and control, as well as in promoting the transformation of the operating mechanism of enterprises and curbing the unhealthy atmosphere in fiscal and taxation work. Judging from the operation of the new finance and taxation system for more than a year, its positive impact on the fiscal and economic development in the less developed regions is also prominent. At the same time, it needs to be further improved. (A) Finance and taxation reform has expanded the fixed income of local governments