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赵紫阳同志在党的十三大报告中指出:“在合理划分中央和地方财政收支范围的前提下实行分税制,正确处理中央和地方,国家、企业和个人的经济利益关系。”这就指出了财政税收体制改革的方向。实行分税制,这个方向是正确的,应当肯定。由于我国的经济情况十分复杂,对实行分税制的财政体制,应积极创造条件,经过充分的准备,然后逐步实施。
Comrade Zhao Ziyang pointed out in the report of the 13th CPC National Congress: “The tax-sharing system should be implemented under a reasonable division of the fiscal revenues and expenditures of the central and local governments to properly handle the economic interests of the central, local governments, enterprises, and individuals.” Pointed out that the fiscal tax system reform direction. The implementation of the tax-sharing system is correct in this direction and should be affirmed. Due to the very complicated economic situation in our country, we should actively create the conditions for implementing the fiscal system of the tax-sharing system, make adequate preparations and implement it step by step.