社会主要矛盾变迁与财税体制改革

The Evolution of the Principal Contradiction Facing Chinese Society and the Reform of Fiscal and Taxation System

党的十九大报告指出,新时代下中国社会主要矛盾发生转变,从而对财税体制改革提出了新的要求。结合马克思主义哲学,系统分析了当前社会主要矛盾转变的客观必然性,揭示了其背后的内在逻辑性,并对社会主要矛盾转变中的"变"与"不变"进行了详细阐释。在此基础上,从理论角度提出了社会主要矛盾和财税体制改革之间的"作用"与"反作用"的关系,并根据中国共产党成立以来数次主要矛盾变化与财税体制改革的实践经验对其进行论证,提出只有正确认识社会主要矛盾,尊重经济的客观规律,财税改革才能紧扣时代脉搏,真正推动社会不断向前发展。最后结合当前社会主义矛盾以及十九大报告对财税体制改革提出的新要求,从中央与地方财政关系、预算管理、税收体制三方面提出了下一步改革的具体思路。

The report of the Party＇s Nineteenth Congress points out that the principal contradiction facing Chinese society has evolved in the new era, which puts forward new requirements for the fiscal and taxation system reform. Combined with Marxist philosophy, this article systematically analyzes the objective inevitability of the evolution of principal contradiction, reveals the inherent logic behind it, and explains in detail the ＂ Variety＂ and ＂Invariability＂ in the evolution of principal contradiction. On this basis, fi＇om a theoretical point of view, it proposes the relationship between the ＂Action＂ and ＂ Reaction＂ between the principal contradiction and the retonn of the fiscal and taxation system. Based on the evolutions of the principal contradiction facing Chinese society since the founding of the Communist Party of China and the practical experience of fiscal and taxation system retonns, we argue that only by con＇ectly understanding the principal contradiction and respecting the objective laws of the economy, can the fiscal and taxation retonns closely follow the pulse of the times and truly push the society torward. Finally, combining the principal contradiction and the new requirements tor the retonn of the fiscal and taxation system proposed in the report of the Nin-eenth Congress, the specific ideas tor the next step of retonn are put forward fi＇om three aspects of the fiscal relations between central and local authority, budget management and taxation system.