在我国经济体制改革的关键阶段,国务院作出了《关于实行分税制财政管理体制的决定》,要求从今年开始,我国财政普遍实行分税财政体制。全国财政工作会议就新体制实施工作,已经作了具体部署。经过长时期的探索论证,由把实行分税制确定为财政体制改革方向,到终于拿出具体方案并在全国付诸实施,来之不易,标志着财税改革朝着建立社会主义市场经济体制的方向,迈出关键一步。在这新的一年里,财政系统的广大干部和职工要在党的十四大和十四届三中全会精神指引下,认真贯彻国务院《决定》,搞好新旧财政体制转换,确保新体 In the crucial stage of China’s economic reform, the State Council has made the “Decision on Implementing the Tax-Sharing System of Financial Management,” demanding that from now on, fiscal revenue should be generally implemented in China’s fiscal system. The National Financial Work Conference has already made concrete arrangements on the implementation of the new system. After a long period of exploration and demonstration, it has come a long way from identifying the implementation of the tax-sharing system as the direction of the reform of the financial system, finally putting forth concrete plans and putting it into effect across the country. This shows that the fiscal and tax reforms are moving in the direction of establishing a socialist market economic system, Take a key step. In the new year, under the guidance of the spirit of the 14th CPC National Congress and the Third Plenary Session of the 14th Central Committee of the Communist Party of China, the cadres and workers of the financial system must earnestly implement the “decision” of the State Council, improve the transition of old and new financial systems and ensure that new bodies