完善社会主义市场经济条件下的财税新体制

Impoving the New System of Finance and taxation in Socialist Market Economy

１９９４年的财税体制改革是历年来财税体制改革的根本性突破，本又概述；市场经济条件下财税的基本特征，指出了财税体制改革的主要内容和已经取得的主要进展，最后着重分析了我国新的财税体制在运行中存在的矛盾和问题，并相应地提出了解决问题的若干建议。

Abstract The reform in financial and taxation system in 1994 is a great breakthrough after manyyears reform in finance and taxation. The paper briefly outlines the essential features of finance and taxation in market economy. Ipoints out the main contents in financial and taxaationreform and the progress achieved, analyzesotheacontradictions and problems existing in themovement of the new financial and taxation system in China, and puts forward some suggestions to solve the problems.