中国财税治理模式的现代转化与进路变迁

Modern Transformation and Route Change of China Fiscal Governance Model

传统的行政主导的国家治理模式在经济体制转变的过程中,逐渐向以"共治、善治与法治"为标志的现代治理模式转化。淡化宏观调控功能,以国家治理引导财政改革、建立与市场经济相吻合的现代财政制度成为主旋律。在这种大转型的背景下,财税治理作为现代治理的重要一环,自然对此作出积极回应,在考量国家性质与社会基础的前提下,寻求市场与政府二者间税理意义的衡平。实现财税治理法治化,关键在于奉行税收法定主义,理顺财税立法与财政改革的关系,构建现代财税法律制度。具体而言,则是实现两个层次、两组关系的权力配置,即在横向层面充分发挥代议机构的人民民主功能,达致财税权的均衡配置;在纵向层面上,全面实现政府机构间财政关系的法治化,推动地方自治。

In the process of economic system transformation, the pattern of national governance of traditional administration gradually change to the modern management mode which use ＂ common governance, good governance and the rule of law＂ as the sign. To dilute the function of macro control, to guide the financial reform with national governance, and establishment of a modern financial system which match the market economy becomes the main theme. Under the background of such a big transition, fiscal and tax governance as an important part of modern governance, should make a positive response. Under the premise of considering the nature of the state and the social foundation, it needs to seek the of tax Equity between the market and the government . To achieve the rule of law, the key is to pursue tax legal doctrine, straighten out the relationship between tax legislation and fiscal refornl, and build a modern tax law system. Specifically, it is to achieve the two aspects, the relationship between the two groups of power configuration： In the horizontal level, we should give full play to the people＇s democratic function of the representative body, to achieve the balanced allocation of fiscal and taxation rights ; In the vertical level, we should comprehensively realize the rule of law in the financial relationship between government agencies, and promote local autonomy.