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党的十四届五中全会已经确定了“九五”和2010年国民经济和社会发展的主要奋斗目标。经过15年的努力,我国的社会生产力、综合国力和人民生活水平将会再上一个大台阶。1994年推出的新税制和分税制分级财政体制改革,是我国经济体制改革整体推进、重点突破的关键一环,它对于加快社会主义市场经济体制建立的进程,加速我国财税体制与国际惯例接轨,具有重要意义。新税制和分税制改革调整
The Fifth Plenary Session of the 14th Central Committee of the Party has already set the major goal of “Ninth Five-Year Plan” and the national economy and social development in 2010. After 15 years of hard work, our country’s social productive forces, overall national strength and people’s living standards will reach a grand stage again. The reform of the new tax system and the tax-sharing hierarchical fiscal system introduced in 1994 are the key to the overall advance and major breakthrough of China’s economic structural reform. It is also a key link in accelerating the process of establishing a socialist market economic system, accelerating the integration of our fiscal and taxation system with international practice, Significance. The new tax system and tax system reform and adjustment