改革开放以来,在邓小平同志建设有中国特色社会主义理论和党的基本路线指引下,我国财税体制改革取得了突破性进展,特别是在“八五”时期,财税体制改革迈出了关键性步伐,初步实行了复式预算制度,尤其是《预算法》的实施,将政府预算管理纳入了法制化轨道,有利于提高预算资金的使用效益;建立了以增值税为主体,消费税和营业税为补充的新流转税制度;统一了内资企业所得税,为企业公平竞争创造了良好条件;修订了个人所得税制,增强了税收对个人收入分配的调节能力;调整了中央与地方的财政分配关系,建立了分税制财政管理体制的基本框架;制定和实施了《企业财务通则》和《企业会计准则》,改变了国有企业承包所得税的做法,规范了税前扣除项目和列支标准,取消了税前还贷和上交“两金”等规定,初步理顺了国家与国有企业之间的分 Since the reform and opening up, under the guidance of Comrade Deng Xiaoping’s theory of building socialism with Chinese characteristics and the party’s basic line, breakthroughs have been made in the reform of the fiscal and taxation system in our country. Especially in the “1985” period, the reform of the fiscal and taxation system took the key The pace of sexual intercession has been basically implemented. The implementation of the “Budget Law”, in particular, has brought the government budget management into the legalized orbit and is conducive to enhancing the efficiency of the use of budgetary funds. The establishment of a value added tax system with consumption tax and business tax of The new system of turnover tax was supplemented; the income tax of domestic-funded enterprises was unified; the favorable conditions for fair competition of enterprises were created; the individual income tax system was amended to enhance the regulatory capacity of taxation on the distribution of personal income; the adjustment of the fiscal distribution between the central and local governments was established The basic framework of the tax-sharing system for financial management; the formulation and implementation of the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises”, the practice of contracting income tax of state-owned enterprises has been changed, the pre-tax deduction items and standards for disbursement have been standardized, Loan and pay “two gold ” and other provisions, initially straightened out the points between the state and state-owned enterprises