最近财政部财税司透露,目前中国的财税仍处于转轨过程,因此“九五”期间将进一步深化财税体制改革:(一)完善和规范分税制。(二)实行国民待遇,统一内外企业之间和不同地区之间的税制,使所有的企业享有同等的税收待遇。(三)完善复试预算,逐步将国家 Recently, the Finance and Taxation Department of the Ministry of Finance disclosed that at present China’s fiscal and taxation is still in a process of transition. Therefore, the fiscal and taxation system reform will be further deepened during the Ninth Five-year Plan period: (1) Perfection and regulation of the tax-sharing system. (2) The implementation of national treatment, the unification of the taxation system between domestic and foreign enterprises and between different regions so that all enterprises enjoy the same tax treatment. (C) improve the re-examination budget, and gradually state