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“九五”时期是我国社会经济发展和建立社会主义市场经济新体制的关键时期,作为经济体制重要组成部分的财税体制,如何在1994年财税改革的基础上,针对现存矛盾和问题,进一步迈出改革的新步伐,从而建立起更加完备的、适应市场经济要求的新型财政运行机制,这是当前亟需研究的一个重大改革战略问题。为此,本刊记者就其中的几个主要问题请教了财政部财政科研所副所长、副研究员苏明先生。
The “Ninth Five-Year” Period is a critical period for China’s socio-economic development and the establishment of a new socialist market economy system. As a fiscal and taxation system that is an important part of the economic structure, on the basis of the fiscal and taxation reform in 1994, and in light of the existing contradictions and problems, The new pace of reform, so as to establish a more complete new financial operation mechanism that meets the requirements of a market economy, is a major reform strategy that is urgently needed to be studied. To this end, correspondents on several of the major problems to consult the Ministry of Finance, deputy director of Institute of Finance, associate researcher Mr. Su Ming.