新时期财税体制改革的问题聚焦与化解之道

On the Problem and Countermeasures of Fiscal and Taxation System Reform During the New Period

党的十八大以来,我国推行了一系列财税体制改革,成效较为明显。但是,各地在推进财税改革过程中也出现了一些问题。这些问题主要表现为财权事权不相匹配、税制结构不够合理、税负核定不够科学、财政支出不够精细、转移支付不太规范等。为有效解决这些问题,必须将财税体制改革融入到全面深化改革大局之中,正确处理好政府和市场、中央和地方、改革和立法、财税改革与相关配套改革之间的关系,规范政府间财政关系、改革税收体制、强化预算管理、严控地方政府债务、加强绩效管理考核,才能不断推动国家治理现代化建设。

Since the 18 th national session of the communist party of China,there are carried out a series of fiscal and taxation system reform in our country,and produce Significant results. But there are some problems in the reform process. These problems including not mach between financial and governance,unreasonable tax structure,insufficient taxation system,fiscal expenditure is not reasonable,and transfer payment is not standard,etc. To solve these problems effectively,the fiscal and taxation system reform should be integrated into the comprehensively deepen reform,properly handle the relationship between the government and market,the central and local,reform and legislation,finance and tax reform and the reform,strengthen the budget management,strict controls of local government debt,strengthen the assessment of performance management,promote national management modernization.