财政税收体制改革的成就问题及建议国家计委财金司财政处一、１９９４年以来财政税收体制改革的主要成就１９９４年进行的财税体制的全面改革，初步建立起了与社会主义市场经济要求相适应的新财税体制的基本框架，对中央与地方的关系、国家与企业的关系都进行了较为成功... Achievements of the fiscal tax system reform  Issues and Suggestions Financial Planning Department of the State Development Planning Commission 1. Major Achievements in the Reform of the Fiscal Revenue System since 1994 Overall reform of the fiscal and taxation system carried out in 1994 has initially established a comprehensive reform of the socialist market economy The basic frame of the new fiscal and taxation system that has been adapted to them has been more successful in the relations between the central and local governments and between the state and the enterprises ...