本轮财税体制改革进程评估:2013.11-2016.10(下)

Evaluation of the Fiscal and Tax Systems Reform Process:2013.11-2016.10

本文根据《中共中央关于全面深化改革若干重大问题的决定》和《深化财税体制改革总体方案》,系统评估了2013年11月至2016年10月的本轮财税体制改革进展状况。结果表明:预算管理制度改革已经初见成效,但在各种主客观因素的制约下,总体上系尚在起步阶段的"在建"工程;以间接税为代表的税收制度改革取得积极进展,但另一翼的直接税改革相对缓慢,总体上系"跛脚"式推进中的"卡脖子"工程;财政体制改革虽有所突破,但相对滞后的状态未有根本改变,总体上属于具体方向尚待明晰的"拖泥带水"工程。作为一个整体的财税体制改革尚不够均衡,亟待协调推进;对于全面深化改革的支撑性和基础性作用逐步显现,但需加力增效。以此为基础,本文提出了进一步推进财税体制改革的一系列针对性建议。

Based on the Decision of the Central Committee of the Communist Party of China on Deepening Major Reforms and Deepen the Overall Program of the Fiscal and Tax System Reform, the paper made a systematic assessment of the progress of the fiscal and tax system reform from November 2013 to October 2016. The results show that the reform of the budget management system has achieved initial effect, but under the constraints of various subjective and objective factors, the system is still under construction in the initial stage. The reform of the tax system represented by the indirect tax has made positive progress, but the direct tax reform of the other wing is relatively slow, which is a ＂lap- type＂ project. Although the reform of the Central-local fiscal system has been a breakthrough, but the relative lag of the state has not fundamentally changed, on the whole is still ＂dragging its feet＂ project. As a whole, the reform of the fiscal and taxation system is still not balanced enough and needs to be coordinated and promoted. It＇s support and basic role on comprehensive deepening reform gradually emerge, but still need increase efforts and promote efficiency. On this basis, this paper puts forward a series of specific suggestions to further promote the reform of fiscal and taxation system.