1994年,我国实施了分税制财政体制改革,在党的十四届三中全会明确的“建立中国特色社会主义市场经济体制”框架下,建立了新的财税制度体系,理顺了国家与企业、中央与地方的分配关系,形成了持续规范的财政增收机制,增强了国家财政实力和宏观调控能力,是制度性和历史性的重大改革。 In 1994, China implemented the tax-sharing reform of the financial system and established a new system of fiscal and taxation system under the framework of a clear “establishing a socialist market economic system with Chinese characteristics” at the Third Plenary Session of the 14th CPC Central Committee, The distribution of the enterprises, the central government and the local governments has formed a continuous and standard fiscal revenue-raising mechanism and strengthened the state’s financial strength and macro-control capability. It is a major institutional and historic reform.