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1994年新年伊始,一系列经济改革政策的出台,标志着我国社会主义市场经济向深入的方向发展,我国的经济体制改革已进入了整体推进和重点突破的关键时期。 作为今年几项重大改革举措之一的税制改革,尤其引人注目。公平和效率,经济生活中最深层次的东西,摆在了我们的面前。 分税制是干什么的呢?它的核心内容是在生产和流通领域全面推行增值税,实行国际上通行的凭发票注明税额抵扣的运行机制,它将有力地促进我国市场经济的完善。
At the beginning of the new year from 1994, the introduction of a series of economic reform policies marked the further development of China’s socialist market economy. China’s economic restructuring has entered a crucial period of overall progress and major breakthroughs. Tax reform, which is one of several major reform measures of this year, is particularly noticeable. Fairness and efficiency, and the deepest level of economic life before us. What is the tax-sharing system? The core content of the system is the full implementation of value-added tax in the field of production and circulation, and the implementation of an internationally accepted operating mechanism for deductibility of tax invoices. This will effectively promote the improvement of the market economy in our country.