党的十一届三中全会的决议明确指出:现在我国经济管理体制的一个严重缺点是权力过于集中,应该有领导的大胆下放,让地方和工农业企业在国家统一计划的指导下有更多的经营管理自主权……。遵照这一指导思想,10年来对旧的财税体制进行了以下几个方面的改革。 The resolution of the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China clearly pointed out: Nowadays, one of the serious shortcomings of our economic management system is that power is too concentrated. There should be bold delegation of leadership so that local and industrial and agricultural enterprises have more guidance under the unified national plan The management of the autonomy ....... In accordance with this guiding principle, the past few years have carried out the following reforms on the old fiscal and taxation system.