“十三五”时期的财税改革与发展

The Reform and Development of Fiscal and Taxation System in“the 13th Five-Year”Period

本文在对"十二五"时期财税体制改革进展进行梳理的基础上,提出"十三五"时期财税改革和发展的主要任务有:全面落实十八届五中全会布局的深化财税体制改革;积极应对进入"新常态"的财政收支形势;加大全口径预算管理的力度,实现国家治理现代化;调整财政收入结构,使其具备现代财政制度的特点;理顺中央与地方财政关系等。为此,要加大预算制度改革及财政支出结构调整力度,确保新《预算法》及各项改革任务的有效落实;加强公开透明、绩效导向对预算改革的推动作用等。

Based on the summary of the the progress in the reform of fiscal and taxation system in＂the 12 th Five-Year＂period, this paper proposes that the main tasks of reform and development of the fiscal and taxation system in＂the 13 th Five-Year＂period include： comprehensively implementing the plan, proposed in the fifth Plenary Session of the 18 th CPC Central Committee, to deepen the reform of fiscal and taxation system; actively responding to the fiscal and taxation revenue-expenditure situation in the＂New Normal＂; strengthening the full-caliber budget management to achieve modernization of national governance; adjusting the structure of fiscal revenue and make it be a modern financial system;straightening out the relationship between the central and local governments, etc. Therefore, it＇s needed to strengthen the reform of budget system and the restructuring of fiscal expenditure, ensure the effective implementation of new＂Budget Law＂and all reform tasks; enhance the promotion effects of transparency and performance-orientation on budget reform.