实行分税制财政体制,突破了长期以来在财政领域分配关系上固守的、以包干为主要形式的旧体制,初步建立了适应社会主义市场经济需要和目前国际上公认的、比较科学的财政新体制,更大限度地调动了各级政府和财政增收节支的积极性,把财政工作推向了一个新的 The implementation of the tax-sharing fiscal system broke through the old system that has long been adhered to in the distribution of the fiscal sphere and has taken the form of “rule by law.” It has initially established a new financial system that meets the needs of the socialist market economy and is now internationally accepted and relatively scientific. Mobilize the enthusiasm of governments at all levels and increase expenditure and reduce expenditure to a greater extent, and push the financial work to a new