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作者认为,毛泽东同志的财政思想具有浓厚的中国特色,是中国共产党集体智慧的结晶。在新的历史条件下毛泽东的财政思想得到了运用和发展,邓小平同志关于建设有中国特色社会主义的理论是其代表作。当前,我们要以毛泽东思想为指导,集中精力搞好财税改革:强化以流转税和所得税为主体的税收体系;以分税制为特征,健全分级财政体制,正确处理中央政府与地方政府的财政分配关系;以企业所得税与税后利润分流为标志,规范国家与国有企业的利益分配关系。同时,要加速各部门的综合配套改革,从根本上转换经济体制和经济运行机制,推动国民经济沿着协调发展、平稳运行、适度增长、集约经营的道路前进。
The author believes that Comrade Mao Zedong’s fiscal thinking has a strong Chinese characteristics and is the crystallization of the collective wisdom of the Chinese Communist Party. Under the new historical conditions, Mao Zedong’s fiscal thought has been applied and developed. Comrade Deng Xiaoping’s theory on building socialism with Chinese characteristics is its representative work. At present, with Mao Tse-tung’s thought as our guide, we should concentrate our efforts on the fiscal and taxation reform by strengthening the taxation system that focuses on the turnover tax and income tax. We will take the tax-sharing system as a feature and we will improve the hierarchical fiscal system so as to correctly handle the fiscal distribution between the central and local governments ; The corporate income tax and profit after tax diversion as a symbol of the state and state-owned enterprises to regulate the distribution of benefits. At the same time, it is necessary to speed up the comprehensive reform of all departments, fundamentally transform the economic system and economic operation mechanism, and promote the national economy along the road of coordinated development, smooth operation, modest growth and intensive operation.