按照十八大要求加快财税体制改革完善公共财政体系

Accelerating the Fiscal and Tax Reform and Improving the Public Financing System in Accordance with the Requirement Proposed in the 18th National Congress of the CPC

十六大以来我国财税体制改革取得重大进展,公共财政支出管理改革取得了很大成就。十八大报告对当前及今后一个时期加快财税体制改革、完善公共财政体系提出了明确要求。加快完善公共财政体系,必须建立健全财力与事权相匹配的财税体制;进一步完善预算体系与预算管理体系;加大支出结构的调整;加快完善税收制度。同时,要深入探讨开征环境保护税。

Since the 16th national congress of the CPC, domestic fiscal and tax reform is making great progress, including the great achievement been achieved in the reform of public financial expenditure management. The report of the 18th national congress of the CPC puts forward explicit requests in terms of speeding up the fiscal and tax reform and improving public finance system. To improve the public financial system, a system matching financial resources with authority of offices must be found and improved constandy; a budget and bud- get management system must be completed; the expenditure structure must be adjusted; the taxation system must be consummated in speed. In addition, researches on the feasibility of collecting environmental protection tax are required.