国家财政治理体系的现代化之路

Modernizing the National Financial Governance System

外界普遍认为三中全会《决定》是近十年来中共最重要的改革文件。在所有的改革内容中,财政改革的内容是丰富而全面的。有一些争论激烈的问题,在《决定》中也得到了充分的肯定,颠覆了一些传统观点。《决定》中关于财政改革的内容充分体现了现代治理理念,具有很强的指导性和可操作性。当前,尤其对规范税收职能,应坚决抛弃"税收任务论"。同时,建立滚动预算制度,将法定支出与GDP脱钩。另外,在政府综合财务报告、债务管理及风险预警机制、转移支付和税法相关方面,结合《决定》精神,加强改革力度。

It is widely held that the Decision of the Third Plenary Session of the Eighteenth National Congress of the CPC is the most important reform-related document in the last decade. Among all the refbrms, the fiscal reform has the most rich and comprehensive content. Some controversial problems have also been fully affirmed in file Decision, and some traditional views have been overturned. The content related to financial reform in the Decision fully reflects the modern governance concept, and has strong guiding importance and practicability. At present, it is of great significance to standardize the tax functions and resolutely abandon the ＂theory of taxation as a task＂. At the same time, the Decision requires to establish evolving budget system and delink the statutory expenditures from GDP. In addition, the government needs to strengthen reform in the government financial report, debt management and risk early warning mechanism, transfer payment and tax laws in light of the guiding principle of the Decision.