中国经济新常态下财税改革的目标、路径以及面临的挑战

一、财税体制改革的目标党的十八届三中全会已经确定了财税体制改革的目标是建立现代财政制度。现代财政制度包括现代税收制度、现代预算制度以及现代中央和地方财政管理体制。但是，怎么理解现代财政制度，我认为，简单概括就是现代的国际经验或者是通行做法与中国国情的结合。我们要建立的现代财政制度是借鉴市场经济国家在当代的国际通行做法，结合中国转轨经济的特点，缩小我国与国际通行和先进做法的制度差距，同时要探索适应中国社会主义市场经济体制的财政制度。

The 79 th international forum of Chinese reform whose theme is'‘2014,The policy forum for emerging economies' think tank——Emerging economies are walking to the new normal 'is held at Haikou on 1st and 2nd,November2014 by China( Hainan) Institute for Reform and Development. Our publication will edit and release a part of the papers from this forum with the permission of the experts and scholars such as Zhang Jun-kuo,Wang YI-ming,Wu Xiao-qiu,Song Li,Ni Hong-ri,Cao Wen-lian,Liu Shang-xi,Wang Xiao-lu,Wang Yu-kai,Zhang Zhan-bin,Zheng Xin-li,Guo Lian,Ou Yangkai,Li Shi,Xue Lan,etc.. The articles discusses China's economic reform and development under the background of'Emerging economics are walking to the new normal',the topics contain multiple perspectives such as period transformation and growth prospects of China's catch-up growth; promoting industry development to a mid-high level by innovation; the development of capital market and the structural reform of China's finance; China's new economic normal and new trend of China's urbanization; objective,route and challengt of fiscal and tax reform at the phase of China's new economic normal; economic growth,income distribution and structural adjustment; etc.