改革开放以来,我国财税体制改革以1994年分税制的实施为分水岭,大致可以划分成两个阶段。1994年之前的改革基本上按照放权让利、搞活经济的思路,减轻企业税收负担,扩大地方财权和财力。1994年分税制改革以来,围绕构建并完善适应社会主义市场经济体制的财税体制新框架,实行了分税制财政管理体制、初 Since the reform and opening up, the reform of fiscal and taxation system in our country took the implementation of the tax-sharing system in 1994 as a watershed and can be roughly divided into two stages. The reforms prior to 1994 were basically based on the idea of ​​decentralizing power and revitalizing the economy, reducing the tax burden on enterprises and expanding the local financial and financial resources. Since the tax-sharing reform in 1994, around the new framework of the fiscal and taxation system for building and perfecting the socialist market economic system, the tax-sharing fiscal management system has been implemented.