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为了加强国家宏观调控能力,深化财政、税收体制改革,中央已基本决定从1994年1月1日起在全国实行税利分流制度,中央和各省市财政体制将由目前分灶吃饭改为分税制。据了解改革后的方案是产品税和增值税全部归中央,营业税、所得税由中央征收,并与地方共享;国有工业企业所得税税
In order to strengthen the capability of the state in macroeconomic regulation and control and deepen the reform of the fiscal and taxation systems, the central government has basically decided to introduce a tax-diversion system throughout the country starting from January 1, 1994. The financial system of the central and provincial governments will be changed from the current one-stop service to the one for the tax-sharing system. It is understood that the reform program is the product tax and VAT all go to the central government, business tax, income tax levied by the Central Government and shared with local governments; state-owned industrial enterprises income tax