1994年财税体制改革的历史回顾与思考  

Reforms of the Taxation System in 1994: Retrospection and Reflection

作　　者：高鹏[1] 

机构地区：[1]首都师范大学,北京100048

出　　处：《绵阳师范学院学报》2009年第4期5-9,14,共6页Journal of Mianyang Teachers＇ College

摘　　要：1994年前后的财税体制改革是我国30年财税改革乃至改革开放整体进程的分水岭:此次改革之前是探索,之后是补充和完善。正是在1994年分税制财政体制改革、国家与企业分配制度改革以及工商税制改革的基础上,我国初步建立起与社会主义市场经济相适应并符合公共财政运行规范的财政税收体制,从而为社会主义市场经济体制的全面建立及完善奠定了基础。本文试就这一历史性变革进行系统梳理,并对其中分税制改革的历史功绩给出笔者的一点思考,最后从改革理性选择的角度试论未来财税体制改革应坚持以分税制为基础的理由。The year of 1994 is a watershed year in China for 30 - year - reforms of taxation system or even for the process of reforming and opening to the outside world. During the years before 1994, such reforms were just a kind of experiment on the taxation system. During the years after 1994, however, such reforms had established an initial taxation system that fits for the socialist market economy and for the operation rules of the public financial power, which makes China＇s taxation system better for the establishment of the socialist market economy system. This paper has first has a revision about the reforms of taxation system in 1994, and then pointed out its historical merits. And finally, the.paper has discussed the reasons that a classified taxation system should be established in the future, for reforms should be carried out with rational choices.

关 键 词：分税制财政体制改革 国家与企业分配关系改革 工商税制改革 

分 类 号：F833[经济管理—金融学]