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加强税收征管社会环境建设的思考张修忠在邓小平同志建设有中国特色的社会主义理论和党的十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》的指导下，我国财税体制实行了重大改革：１９９４年实行了分税制的财政体制和新的税制。分税制和新税制有着紧密的内...
Strengthening the Construction of Social Environment for Tax Collection and Administration Zhang Xiuzhong Under the guidance of Comrade Deng Xiaoping’s theory of building socialism with Chinese characteristics and the Decision of the 3rd Plenary Session of the 14th CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System, Major reforms: In 1994, the tax-sharing system and the new tax system were introduced. Tax Sharing System and the new tax system has a tight inner ...