深化财税体制改革:以《财政法》的制定及核心问题为视角

Deepening Reform of Fiscal and Taxation Systems:Expediting Finance Law

深化财税体制改革是党的十八届三中全会明确提出的重大任务,是一场关系国家治理体系和治理能力现代化的深刻变革,必须按照中央"先立法、后改革"的要求,树立深化改革的新思维。深化财税体制改革的首要任务是制定统领财税工作的上位法,即《财政法》。《财政法》是《宪法》精神的诠释;是所有财税行为的法律规范;是财税体制改革的依据。《财政法》要针对改进预算管理制度、深化税收制度改革、调整中央和地方政府间财政关系三大问题,为深化财税体制改革添翼助力。只有在《财政法》的保驾护航下,财税体制深化改革方能于法有据、有法可依、系统设计、有序推进。

Deepening the reform of fiscal and taxation systems is a major task put forward at the third plenary session of the eighteenth CPC central committee. It is a deep reform related to national governance system and the modernization of governance capacity. We need to focus on deepening the reform in accordance with the central government’s requirements of “legislation first, reform later”. The top priority to the reform of fiscal and taxation systems is to enact higher-level law guiding finance and taxation, namely, Fiscal Law. Finance Law is the spiritual interpretation of Constitution, the legal norm for fiscal and taxation work, and the basis of the fiscal and taxation reform. Finance Law will focus on improving budget control system, deepening the reform of taxation system, and coordinating the financial relationship between central and local governments so as to help deepen fiscal and taxation systems. Only under the guidance and support of Finance Law can the reform of fiscal and taxation be deepened in accordance with the law, designed systematically, and pushed forward in an orderly fashion.