新一轮财税体制改革的内在逻辑和建议

Inner Logic and Suggestions for the New Round of Reform in Fiscal System

本文从财税体制改革的内在逻辑、高质量发展新要求、“后土地财政”时代来临三方面入手,分析了当前我国财政运行面临的突出矛盾、归纳了新一轮财税体制改革的主要任务及面临的约束条件,提出了新一轮财税体制改革应坚持的基本原则和主要改革措施建议。

This paper analyses the current prominent problem that the fiscal system of China faces and concludes the main tasks and constraint condition the new round of reform in fiscal system faces,from three aspects concerning the inner logic of fiscal system reform,the new request of high quality development and the coming of the"post land finance"era.This paper also suggests the basic principle and main suggestions for the new round of fiscal system reform.