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综 合 报 告一、分税对昆明经济发展的影响1994年推出的分税制财政管理体制 ,对昆明市经济和财政的发展产生了巨大的积极作用。它消除了原税制结构中税种设置交叉、重复 ,税种之间配合差 ,税率形式不统一 ,税前列支标准不一致 ,税负不够公平等不合理现象 ,有利于规范中央与
Comprehensive Report I. Impact of Tax Sharing on Kunming’s Economic Development The tax-sharing fiscal management system introduced in 1994 has had a huge positive impact on the economic and financial development of Kunming. It eliminates the unreasonable phenomena such as the overlapping of tax types in the original tax structure, repetition, poor coordination between tax types, inconsistent tax rates, inconsistent tax standards, and unfair tax burden,