财税法治在国家治理现代化中的功能与担当

The Function and Role of Fiscal and Tax Law for Modernization of State Governance

党的十八届三中全会将财政定位为"国家治理的基础和重要支柱",高度强调财税法治在国家治理现代化中的责任与担当。追溯历史,伴随着"重商主义—古典经济学派—自由放任理论—国家干预经济学说"的理论嬗变,财税法在国家形态变迁中的规模和职能逐步扩张,通常作为国家变革和社会进步的推动力与导火索,二者呈现出紧密映照的互动关系。回归当代,相较于其他改革措施,财税法治是一种共识最大、阻力最小、最容易操作的优选路径,彰显出理财治国、公共财产保护、纳税人权利保障、收入分配正义的综合目标。在国家治理能力现代化的宏观视域下,将"理财"作为"治国"的"领航舰",将财税法治作为当前改革与治理的"突破口",乃是强国之道与应然选择。

Fiscal and taxation system is regarded as ＂foundation and important pillar of national governance＂ in the Third Plenary Session of the 18th Central Committee of the CPC. Tracing history, with the evolution of theory of ＂mercantilism—classical economic school—laissez faire theory—state interventionism＂, scale and function of fiscal and tax law expanded gradually, usually regarded as breakthrough of national change and social progress. The two show a close relationship between the interaction. Return to the contemporary, compared with other reform measures, fiscal and tax law is a consensus path with the greatest consensus, the least resistance and the easiest to operate,highlighting the target including public finance and state governance; the protection of public property, the protection of taxpayers＇ rights, the justice of income distribution. In the macro view of modernization of state governance, taking＂financial management＂as＂pilotage ship＂of＂governing the country＂and taking fiscal and tax law as ＂breakthrough＂ of reform and governance are inevitable choice.