助力中国式现代化的财税法治建设研究

Research on the Construction of Fiscal and Tax Rule of Law for Chinese Path to Modernization

财政是国家治理的基础和重要支柱,科学的财税体制是实现国家长治久安的制度保障。财税法治是中国特色社会主义法律体系的重要组成部分,对于我国社会主义现代化国家建设起到固根本、稳预期、利长远的保障作用。现代化预算制度是国家治理的重要表现,应当以预算法为基础推进公共预算改革,进而建立现代化预算制度。落实税收法定原则是优化税制结构的基础,我国应当加快高质量税收立法,推进税收执法法治化。财政转移支付是国家治理的重要组成部分,应当在法治轨道上推进财政转移支付制度建设,加大财政转移支付的调节力度,以实现全体人民共同富裕。

Finance is the foundation and important pillar of national governance, and a scientific fiscal and taxation system is the institutional guarantee for the long-term stability of the country. The rule of law in finance is an important part of the socialist legal system with Chinese characteristics and plays a role in ensuring the foundation, stability, and long-term benefits of Chinese socialist modernization. The modern budget system is an important manifestation of national governance. China should promote the reform of public budget based on the budget law, and then establish a modern budget system. The implementation of the principle of taxation legality is the basis for optimizing the tax system structure. China should speed up highquality tax legislation and promote the legalization of tax law enforcement. Financial transfer payment is an important part of national governance. China should promote the construction of financial transfer payment system on the track of the rule of law and increase the adjustment of financial transfer payment to achieve common prosperity for all people.