党的十八大以来我国财税改革的重大成就、理论经验与未来展望

The Major Achievements,Theoretical Experience and Future Prospects of China’s Fiscal and Taxation Reform Since the 18th National Congress of the Communist Party of China

党的十八大以来,财政作为国家治理的基础和重要支柱,在全局性改革中发挥重要作用。从实践层面看,包括预算制度、税收制度、财政体制、财政监管在内的关键领域改革持续推进,财税调控机制与政策工具不断创新,财政职能定位更加系统深化。从理论层面看,党的十八大以来的财税改革历程提供许多理论经验,财政工作必须坚持党的全面领导,践行“以人民为中心”的执政理念,财政要统筹协调安全与发展两件大事,要厘清当前民生经济与未来可持续发展、政府与市场、中央与地方财政三组重要关系。本文在对党的十八大以来财税改革的定位与作用、重大成就与理论经验进行全面总结的基础上,结合高质量发展要求与现代财税体制特征,以不断满足社会共同需要为核心构建深化财税改革的理论分析框架,并结合当前实践和理论研究的不足对未来深化财税改革的研究进行展望。

Since the 18th National Congress of the Communist Party of China (CPC),public finance,the foundation and important pillar of state governance,has played an essential role in the overall reform.From the practical perspective,the reform in key areas,including budget system,taxation system,financial system,and financial supervision,continued to advance,fiscal and taxation regulation mechanisms and policy tools have been continuously innovated,and the positioning of fiscal functions has deepened more systematically.From the theoretical perspective,the fiscal and taxation reform process since the 18th CPC National Congress provides much theoretical experience.Fiscal work must adhere to the Communist Party of China’s comprehensive leadership and commit to the"people-centered"governance philosophy.Public finance should coordinate the two major causes of security and development and clarify the three critical relationships between current livelihood economy and future sustainable development,the government and the market,and the central and local public finance.This paper comprehensively summarizes the positioning and role,immense achievements,and theoretical experience of the fiscal and taxation reform since the 18th CPC National Congress.We combine the summary with the requirements of high-quality development and the characteristics of the modern fiscal and taxation system to construct a theoretical analysis framework for deepening fiscal and taxation reform.We suggest that the core of the framework is to meet the common needs of society constantly,and we also put forward an outlook into future research on deepening fiscal and taxation reform in combination with the shortcomings of the current practice and theoretical research.