40年重大财税改革的回顾

Review of China's Major Fiscal and Taxation Reforms in the Past 40 Years

改革开放40年来,我国财税改革成效显著,构建起符合社会主义市场经济基本要求的财税体制框架,财政在国家治理中的基础和支柱作用逐步显现。本文按照时间顺序,在宏观经济运行和经济体制改革的大环境下,回顾和梳理40年重大财税改革的出台,在还原历史的同时,澄清社会上存在的典型片面认识和错误观点,以更好地推动现代财政制度的建立和完善,为全面建成社会主义现代化强国、实现中华民族伟大复兴的中国梦提供强有力的制度保障。

In the past 40 years of reform and opening up, China's fiscal and taxation reforms have achieved remarkable progress. A fiscal and taxation system framework meeting the basic requirements of the socialist market economy has been built, and the foundation and pillar role of public finance in state governance has gradually emerged. In the context of China's macroeconomic operation and economic system reform, this paper reviews and sorts out the major fiscal reforms in the past 40 years in the chronological order. While restoring the history, it clarifies the typical one-sided understanding and wrong views in society. This paper promotes the establishment and improvement of the modem fiscal system and provides a strong institutional guarantee for the comprehensive realization of the socialist modernization and strengthening of the country and the realization of the Chinese nation's great rejuvenation.