中国现代财政制度建设的时代背景、理论基础和主要内容——对党的二十大关于深化财税改革的思考

Historic Background, Theoretical Basis and Main Contents of the Construction of China’s Modern Financial System: Reflection on Deepening Financial and Tax Reform Proposed by the20th National Congress of CPC

财政制度现代化是一个不断适应时代特征和回应现实需要的动态过程,党的二十大报告要求进一步完善现代财政制度,为高质量发展和全面建设社会主义现代化国家提供有力支撑。在新时代新征程上,中国现代财政制度建设应立足于新时代社会主要矛盾、国家治理逻辑、中国式现代化阶段三大时代背景转换。从中国共产党领导的政党—国家体制的历史逻辑、马克思主义国家观的理论逻辑、统筹发展与安全的实践逻辑重新认识国家在财政中主体地位,重视财政的国家属性,坚持国家在财政中主体地位。现代国家基本要素和中国特色社会主义特征是重塑现代财政制度的基本原则,在具体路径上,应将政党—国家的历史使命、符合国情的法治和全过程人民民主等现代国家建构理念融入预算制度、税收制度、政府间财政关系、财政支出管理制度和政府债务管理制度等现代财政制度建设之中,实现财政作为国家治理的基础和重要支柱。

The modernization of the fiscal system is a dynamic process that constantly adapts to the characteristics of the times and responds to the needs of reality. The report of the 20thParty Congress calls for further improvement of the modern fiscal system to provide strong support for the high-quality development and comprehensive construction of a modern socialist country. In the new era and new journey, the construction of China’s modern financial system should be based on the three major contemporary background transitions, i.e., the main social contradictions in the new era,the logic of national governance, and the stage of Chinese-style modernization. We should re-understand the dominant position of the state in the finance, pay attention to the state attributes of the finance, and adhere to the dominate position of the state in the finance from the historical logic of the party-state system led by the Communist Party of China, the theoretical logic of the Marxist view of the state, and the practical logic of integrated development and security. The basic elements of the modern states and the socialism with Chinese characteristics are the basic principles of reshaping the modern fiscal system. In terms of specific paths, the historical mission of the political party and the state, the rule of law in line with Chinese national conditions, the whole process of people’s democracy and other concepts of modern state construction should be integrated into the constructions of the budget system, the taxation system, the intergovernmental fiscal relations, the fiscal expenditure management system, the government debt management system, and other modern fiscal systems, so as to achieve the target of making the finance as the foundation and important pillar of national governance.