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1994年前后进行的财税体制改革理顺了国家与企业、中央与地方的分配关系,建立了适应中国特色社会主义市场经济发展的财税制度体系框架,形成了持续规范的财政增收机制。在改革开放三十年之际,我们邀请此次改革的直接参与者,时任财政部财税体制改革司副司长、税政司司长,现任国家开发银行副行长的刘克崮同志来讲述他的亲历和感悟。
The reform of the fiscal and taxation system carried out before and after 1994 streamlined the distributional relations between the state and the enterprises, the central government and the localities and established the system of fiscal and taxation systems that suit the development of a socialist market economy with Chinese characteristics. This has led to the formation of a sustained and standardized fiscal revenue-increasing mechanism. During the 30 years of reform and opening up, we invited him, Comrade Liu Ke-yun, the direct participant in the reform, and deputy director of the reform department of the fiscal and taxation system of the Ministry of Finance, the director of the Tax Administration Department, and the deputy governor of the China Development Bank Experience and insights.