1993年12月国务院作出了关于实行分税制财政管理体制的决定，批转了国家税务局提出的《工商税制改革实施方案》。这次财税改革不仅动作大，牵涉面广，而且是针对我国财税制度深层次矛盾而采取的根本性措施，从其广度、深度来看，都是以往历次改革所未有过的，必将对我国社会政 In December 1993, the State Council made a decision on the implementation of the tax-sharing fiscal management system and approved the “Implementation Plan for the Reform of the Industrial and Commercial Taxation System” put forward by the State Administration of Taxation. This fiscal and tax reform is not only big in action but also involves a wide range of issues. It is also a fundamental measure taken in light of the deep-rooted contradictions in the fiscal and taxation system in our country. From the perspective of its breadth and depth, these fiscal reforms are unprecedented in previous reforms and will certainly be China’s social administration