论文部分内容阅读
党的十四届三中全会明确提出,转变政府职能,建立健全宏观经济调控体系,是建立社会主义市场经济体制的迫切要求。作为近期宏观经济管理体制改革的重大举措,就是积极推进财税体制的改革。财税体制改革总的指导思想,就是要通过理顺中央与地方的财政分配关系,增强中央
The Third Plenary Session of the 14th Central Committee of the Communist Party made it clear that the transformation of government functions and the establishment and improvement of a macroeconomic regulation and control system are urgent requirements for establishing a socialist market economic system. As a major move in the recent macroeconomic management system reform, we are actively promoting the reform of the fiscal and taxation system. The general guiding principle for the reform of the fiscal and taxation system is to improve the central government’s financial distribution by rationalizing the fiscal distribution between the central and local governments