党的十八届三中全会以来财税改革进展与展望

Progress and Prospect of Fiscal and Taxation Reform since the Third Plenary Session of the 18th CPC Central Committee

党的十八届三中全会以来,财税改革围绕预算、税收和财政体制积极推进。预算改革成效显著,完善政府预算体系,改进预算控制方式,提高预算法制化、透明化,深化预算全过程管理;税收改革和立法积极推进,税制结构不断优化;财政体制改革积极推进,出台改革指导意见、共同事权及分领域清单。但从国家治理现代化要求看,预算约束和治理能力仍待提升,中期规划实施、绩效管理仍待强化;税种改革有待深化,税制结构有待优化;财政体制改革面临复杂条件约束,形成激励相容机制仍任重道远。就治理能力提升看,财政治理主体关系不断完善、主体间权责关系进一步明确;政府与市场、政府与社会、政府间治理关系进展明显,但政府间治理理论仍待深化。基于分析,本文进一步提出下一步财税改革的展望。

Since the Third Plenary Session of the 18th CPC Central Committee,the fiscal and taxation reform has been actively promoted around the budget,taxation and fiscal system.The budget reform has achieved remarkable results,improving the government budget system,the budget control method,and the budget legalization and transparency,deepening the whole process management of the budget.The tax reform and legislation are actively promoted,and the tax structure is constantly optimized.The reform of the fiscal system has been actively promoted,and guidance,common powers and sub-domain lists have been issued.However,from the perspective of the objectives and requirements of the modern fiscal and taxation system,budget constraints and governance capabilities still need to be improved,the implementation of medium-term planning and performance management needs to be strengthened.The reform of various tax types needs to be deepened,and the tax system structure needs to be optimized.The reform of the fiscal system has been actively promoted,but there is still a long way to go to form an incentive compatibility mechanism in the face of complex conditions.As far as the improvement of governance capacity is concerned,the relationship between the main bodies of financial governance has been continuously improved,and the relationship between the main bodies has been further clarified.The relationship between government and market,government and society,and intergovernmental governance has progressed significantly.At the same time,the problem of soft budget constraints still exists,the tax adjustment function is strengthened,and the intergovernmental governance theory still needs to be deepened.Based on analysis,this article further proposes prospects for the next steps of fiscal and taxation reform.