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我国从１９９４年起实行的分税制财政体制，基本上确立了新体制的框架。四年的实践表明，新体制适应社会主义市场经济发展的需要，改革是成功的，但也存在一些问题，需要逐步完善。一、分税制体制是成功的新体制的成功，其主要表现，是财政收入与经济发展同步高速增长。新...
The tax-sharing fiscal system that our country has implemented since 1994 has basically established the framework of the new system. The practice in the past four years shows that the new system has met the needs of the development of the socialist market economy and the reform has been successful. However, there are still some problems that need to be gradually perfected. First, the system of tax-sharing is the success of a successful new system. Its main performance is the rapid growth of both fiscal revenue and economic development. new...