加快财税法治建设的动因与策略研究

Factors Prompting the Acceleration of Tax Law Construction and Strategy Research

财税体制改革是关系国家治理现代化的深刻变革,是我国全面深化改革的突破口.为此,从提高国家治理能力的角度分析了加快财税法治建设的动因,表现为提高管理水平的迫切需要、全面深化改革的制度保障,同时还对现行财税法治建设因预算管理粗放、财税立法缺失和转移支付制度急需改革等因素已不适应国家治理现代化的现实要求进行了简要研究和分析,提出加快制定财税立法规划,建立现代财政制度,改进预算管理制度,落实税收法定原则,明确事权与支出责任和规范转移支付制度的建议.

The reform of the fiscal and taxation system, being a profound change that may transform our governance of the modernization, is a key to push forward the all-round and in-depth reform in our country. From the point of view of promo- ting the ability of national governance, an exploration is made to find out the reasons for speeding up the construction of the fis- cal and tax laws, which revealed an urgent need to improve the management level and speed up modernization of national gov- ernance. The national governing capacity is the system guarantee for the comprehensive deepening of the reform, A analysis from three aspects tells us why the current fiscal and tax laws are falling behind the current demands for modernization. And some counter measures are put forth： to speed up the planning of the fiscal and taxation legislation~ to establish a modern fiscal system to improve the budget management system~ what＇s more, to put into practice the statutory principles of taxation, and clarify powers and responsibilities and standardize the system of transfer payments.