企业亟需了解新税制知识 党的十四届三中全会明确提出要积极推进财税体制改革。事实上,自从十四大确立了建立社会主义市场经济体制以后,分税制的改革就一直在紧锣密鼓地探索和研究。 去年第四季度相继出台了一系列重大的税制改革措施。这些改革措施主要是两方面的内容:一是根据分税制统一划分的中央税、地 Enterprises urgently need to understand the new tax knowledge The Third Plenary Session of the 14th CPC Central Committee explicitly proposed that we should actively promote the reform of the fiscal and taxation system. In fact, since the 14th CPC National Congress established the socialist market economic system, the reform of the tax-sharing system has been going on in full swing. In the fourth quarter of last year, a series of major tax reform measures have been promulgated. These reform measures are mainly two aspects: First, according to the central tax division of the tax system,