“分税制”改革的回顾与展望——在武汉大学110周年校庆“专家论坛”上的报告

Tax-Division System Reform: Yesterday & Tomorrows

长期以来我国实行的是财政包干制,它存在着诸多的弊端。1994年分税制改革是解决财政体制弊端,构建社会主义市场经济体制的重要举措,具有里程碑的意义。这次改革的内容涉及到我国税收制度的重新安排,以及中央和地方财政制度的重新安排问题。这次改革的成功,极大地推动了我国经济和各项事业的发展。它为进一步完善税收制度指明了方向。

The tax system in China had met a lot of problems and difficulties for long. But in 1994, the tax-division system reform took place, which is the important way of solving the financial problems in systems and setting up socialist market economic system, and that is of great significance. The success of this reform can greatly promote the economy and the other fields in China.