《１９９４年国家预算收支科目》与财税改革配套情况简介许永化，陈新华为了适应税制改革、＂分税制＂财政体制改革、国有企业利润分配制度改革以及预算、财务管理和工作的需要，《１９９４年国家预算收支科目》（以下简称《科目》）作了较大的修改和调整：一、根据税制改... Brief introduction of the “State Budget Revenue and Expenditure Project 1994” and supporting fiscal and tax reform Xu Yonghua and Chen Xinhua In order to adapt to the reform of the tax system, the reform of the “tax-sharing system” fiscal system, the reform of the profit distribution system of state-owned enterprises and the need for budget, financial management and work, Budget Revenue and Expenditure Account “(hereinafter referred to as” subjects ") made major changes and adjustments: First, according to tax reform ...