摘要
社会主义市场经济要求加强中央的宏观调控,财政和税收是国家宏观调控的重要手段。本文分析了财税体制改革对中央、地方和企业的影响。
The socialist market economy requires tl.e enhanceen^+ of the macro- adjustment and macro-control of central governmem.Finance and taxation are the important means of national central macro-adjustment and macro-control and so this paper analyzes the influence of the finance and taxation system reformation on the central,local and enerprise economy.
关键词
财税体制
宏观调控
分税制
finance and taxation system
macro-adjustment and macro-control
divided taxes system