“十三五”财税改革政策取向

The Policy Orientation of the Fiscal and Taxation Reform in the Thirteenth Five Year Plan

财税改革政策对我国经济社会发展至关重要。文章侧重就"十三五"时期财税改革的思路和政策取向进行了阐述,认为应继续实施积极的财税政策;进行综合性、系统性的税制改革、稳定税负;创新财政支出的方式和手段,改变过去财政资金单一的拨款方式和"一拨了之"的状态;科学划分中央与地方事权,建立事权与支出责任相适应的制度。

The fiscal and taxation policy is of vital importance to the economic and social development. The article elaborated the thoughts and thepolicy orientation of the fiscal and taxation reform in the 13th Five Year Plan. It argues that proactive fiscal and taxation policy should be still im-plemented; comprehensive and systematic tax system reform should be taken to stabilize tax burden ; the ways and means of fiscal expenditureshould be innovated in order to change the situation that fiscal fund was allocated with only one single route , and without further supervising exists after the funds was allocated; the authority office of central and local governments should be scientifically defined , and a system in whichauthority of office matches responsibility of expenditure should be established.