举世瞩目的党的十六届三中全会已经圆满结束,《中共中央关于完善社会主义市场经济体制若干问题的决定》也已正式发表,该是贯彻落实会议精神、着手推进各方面重大举措的时候了。 作为一个纲领性文件,《决定》涉及许多领域的改革举措。单就完善财政税收体制的内容而论,纳入《决定》中的改革事项真可以列出一个长长的清单;税制改革、出口退税制度、税费改革、转移支付制度、部门预算、政府采购、国库集中收付、收支两条线管理、预算编制制度,等等。不过,如果稍稍做一下清点并试图从中理出一条主线,便可发现,上述的以及其他类似的改革事项,实际上都是可以放入《决定》所说的 The Third Plenary Session of the 16th Central Committee of the CPC, which has attracted worldwide attention, has come to a successful conclusion. The “Decision of the CPC Central Committee on Several Issues Concerning the Improvement of the Socialist Market Economic Structure” has also been published. It is time to implement the spirit of the conference and proceed with all major measures It’s As a programmatic document, the Decision covers reform initiatives in many fields. As for the improvement of the fiscal and taxation system, the reform items included in the “Decision” can really set out a long list; tax reform, the export tax rebate system, tax reform, transfer payment system, departmental budgets, government procurement, Treasury centralized payment, revenue and expenditure two lines of management, budgeting system, and so on. However, if we make a little inventory and try to draw a line of principle from this, we can see that the above and other similar reforms can in fact be put into the “decision”