试论中国财税体制改革的方向

An Analysis of Fiscal System Reform of China

我国现行的财税体制存在的主要问题是:宏观税负偏高,间接税比重过大,中央和地方在财权与事权上不对等,土地财政问题较为严重,等等。对此,应继续推进增值税改革,从征税范围、收入归属、纳税环节等方面推进消费税改革,继续进行资源税改革,加快房地产税立法,完善分税制。总之,应通过深化改革,形成科学、合理、高效的财税体制,促进我国经济社会健康快速发展。

The decision of the CPC Central Committee on deepening the reform of some major issues was made in November 2013. It firstly raises the orientation of finance to the height of ＂ the basis of national administration and an important pillar＂. And it shows clearly the direction of the reform about budget management,tax system and financial system. It comprehensively analyzes the status quo of Chinese taxation system,deepens the reform of the taxation system and helps to form a tax system conducive to scientific development.