试论新形势下财政税收体制改革的创新进展

On the Innovation Progress of Fiscal and Tax System Reform under the New Situation

在财政税收体制改革工作的具体推进过程中,税收收入是各级人民政府职能部门日常业务运作管理过程中需要依靠的关键性物质基础条件和资金保障条件。在财政税收体制改革工作的具体开展过程中,应当充分关注财政税收体制改革工作在优化改善政府职能、提升经济资源配置运用效率,以及优化提升基本民生保障质量方面所发挥的作用。本文将会围绕新形势下财政税收体制改革的创新进展,展开简要的阐释分析。

In the course of the reform of fiscal and taxation system,tax revenue is the key material basis condition and fund guarantee condition that the functional departments of people’s governments at all levels need to rely on in the process of daily operation and management.In the course of carrying out the reform of the fiscal and tax system,we should pay full attention to the role of the reform of the fiscal and tax system in optimizing and improving the functions of the government,improving the efficiency of the allocation of economic resources,and optimizing and improving the quality of basic livelihood security.The article will focus on the new situation of the reform of the fiscal and tax system innovation progress,a brief interpretation and analysis.