财政部税政司有关人士说,“九五”期间财税改革方案已拟定,有五项主要任务。 一、完善和规范分税制,明确、规范中央和地方之间的关系。中央对地方的转移支付要逐步做到通过政府间的转移支付,建立既能实现中央和地方财力的纵向平衡,又能实现各地区之间财务分配的横向平衡机制。 二、实行国民待遇,完善税收制度。下一步将统一内外资企业之间、不同地区之间的税制,使所有企业有同等的税收待遇,公平竞争。进一步完善 The person in charge of the Taxation Department of the Ministry of Finance said that the fiscal and taxation reform plan for the Ninth Five-year Plan period has been formulated and has five major tasks. First, improve and standardize the tax-sharing system, and clarify and standardize the relations between the central government and local governments. The transfer payment from the central government to the local government should gradually be made through intergovernmental transfers and establish a horizontal balance mechanism that can achieve both the vertical balance of the central and local financial resources as well as the financial distribution among different regions. Second, the implementation of national treatment, improve the tax system. The next step will be to unify the tax system between domestic and foreign-funded enterprises and between different regions so that all enterprises have equal tax treatment and fair competition. further improvement