中国式现代化中的财政道路与发展经验

The Fiscal Path and Development Experience in Chinese Modernization

中国式现代化是在中国改革和发展的历史与实践中逐步形成的,财政工作遵循并为中国式现代化发展道路服务。立足于中国式现代化的发展历程,系统阐述了中国式现代化之中的财政发展道路,总结了中国式现代化中的财政发展经验。最后,结合中国式现代化建设的需要,展望未来提出了中国财政发展的政策建议。中国的财政发展需要进一步丰富财政基础理论创新,厘清政府与市场的边界以统筹财政资源,规划中长期的财政发展战略,进一步深化财政体制、预算制度、税收制度改革以完善现代财政制度。

Chinese modernization is gradually formed in the history and practice of China's reform and development.Fiscal work follows and serves the road of Chinese modernization.Based on the development process of Chinese modernization,this paper expounds the fiscal development road of Chinese modernization and summarizes the experience of fiscal development in Chinese modernization.Finally,according to the needs of Chinese modernization,this paper looks forward to the future of China's fiscal development and proposes policy recommendations.This paper argues that China's fiscal development needs to further enrich the theoretical innovation of fiscal basis,clarify the boundary between the government and the market in order to coordinate fiscal resources and plan medium-term and long-term fiscal development strategy.We will further deepen the reform of the fiscal system,the budget system,and the tax system to improve the modern fiscal system.