【摘要】 经过二十年的经济体制改革 ,我国的经济面貌已发生了巨大的变化 ,需求已逐步成为我国经济增长的原动力。原有的财税体制不适应经济发展的问题日益显现 ,税收体制重资源配置功能、轻收入调节功能的格局必须改变。加强中央政府通过所得税调节收入分配的功能 ,中央政府和地方政府以流转税为工具 ,分别执行资源配置功能 ,建立有效的财政政策体系 ,是我国财税体制改革必须解决的问题。更多还原

【Abstract】 After twenty years,our economic system reform leaded to great change in country economy,the demand has been the original promotion of economy was getting obvious day by day,The tax pattern which attaching importance to the resource deposed while despising the income adjusting must be changed.The central goverment would strengthen the function of adjusting income allocation though incom tax,but using the value add tax,the central and local goverment may perform the function of resource deposed separately,so building new effective financial tax system is very urgent to the financial tax reform.更多还原