我国“九五”期间财税改革方案拟定。其五项主要任务是：一、完善和规范分税制，明晰、规范中央和地方之间的事权和财权。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 Proposal for fiscal and taxation reform during “Ninth Five-Year Plan” in our country. Its five major tasks are: First, improve and standardize the tax system, clear, standardize the central and local powers and financial rights. 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 the country