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1994年财政分税制改革后建立了中央税系和地方税系。新税制的运行对于保证财政收入、调节经济、监督管理等方面起到了巨大作用。但是,1994年税制改革,中央税系主体税种一步到位,地方税系按分税制的要求据事权来划分财权,将原适合地方小税种直接划归为地方,未作变动。具体表现为
After the reform of the fiscal separation tax system in 1994, a central tax system and a local tax system were established. The operation of the new tax system has played a significant role in ensuring financial revenue, regulating the economy, supervising and administering such areas. However, in 1994 the tax system reform, the central tax system, the main taxes in one step, the local tax system according to the requirements of the tax system according to the power to divide the financial rights, the original suitable for small local taxes directly classified as local, unchanged. Specific performance as