按照中央和国务院的部署,从今年1月1日起,一个为适应和促进社会主义市场经济发展的新的财税体制已在全国范围内正式推行。而在这其中,妥善处理好中央政府和地方政府的关系,实行分税制的财政体制,是整个财税体制改革的重头戏。许多政府高层官员和经济学家都认为,分税制关乎国家长治久安、关乎经济体制改革的成败,它是1994年中国政治和经济生活的中一件大事。难怪关于推行分税制的消息一经披露,立即成为全社会 In accordance with the deployment of the Central Government and the State Council, starting from January 1 this year, a new fiscal and taxation system for adapting to and promoting the development of the socialist market economy has been officially implemented throughout the country. In this process, properly handling the relations between the central government and local governments and implementing the tax-sharing system is the highlight of the reform of the fiscal and taxation system. Many top government officials and economists agree that the tax-sharing system relates to the long-term peace and stability of the country and is related to the success or failure of economic reform. It is a major event in China’s political and economic life in 1994. No wonder as soon as the news on the implementation of the tax-sharing system was disclosed, it immediately became the whole society