《中共中央关于建立社会主义市场经济体制若干问题的决定》提出,要积极推进财税体制改革。这是转变政府职能,建立健全宏观经济调控体系的一项重大步骤。 一、实行分税制 分税制是市场经济国家通行的一种体制,它有利于比较规范地处理中央政府与地 The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” proposes that the fiscal and taxation system reform be actively promoted. This is a major step toward transforming government functions and establishing and improving a macroeconomic regulation and control system. First, the implementation of the tax-sharing system is a system of market economy passage of the country, it is conducive to a more standardized handling of the central government and the