摘要
财政作为国家治理的基础与重要支柱,既是社会主义市场经济体制的重要组成部分,也是党的十八大、十九大和十九届二中、三中、四中等历次全会均提出过明确要求的重要改革领域。在《关于新时代加快完善社会主义市场经济体制的意见》中,提出"加快建立现代财税制度",再次表明了这一改革的重要性和迫切性。党的十八届三中全会以来,我国财税改革步步深入,取得了一系列重大进展。但目前我国的财税体制距离"建设现代财政制度"的目标要求还有不小的差距。值此重大历史转折之际,应当以加快财税改革为抓手,推进国家治理体系和治理能力的现代化。
Finance, as the foundation and important pillar of national governance, is not only an important part of the socialist market economy system, but also an important reform area according to the clear requirement for the 18th and 19th National Congress of the CPC, and the second, third and fourth plenary sessions of the 19th National Congress of the CPC. In the Opinions on Accelerating the Improvement of the Socialist Market Economic System in the New Era, the proposal to "speed up the establishment of a modern fiscal and taxation system" once again demonstrates the importance and urgency of this reform. Since the Third Plenary Session of the 18th Central Committee of the CPC, China’s fiscal and taxation reform has been deepened step by step and a series of major progress has been achieved. However, the current fiscal and taxation system in China is still far from the goal of "building a modern fiscal system". At this significant historical turning point, guided by the Fourth Plenary Session of the 19th Central Committee of the CPC, we should promote the modernization of the national governance system and governance capabilities with fiscal and taxation reform as its key point.
出处
《中国经济报告》
2020年第4期16-20,共5页
CHINA POLICY REVIEW
关键词
现代财税制度
财税体制改革
国家治理
Modern Fiscal and Taxation System
Fiscal and Taxation Reform
National Governance