发展新质生产力的财税法促进

Promoting the Development of New Quality Productive Forces through Fiscal and Tax Law

发展新质生产力对于推动高质量发展、提高人民生活福祉、实现中国式现代化意义十分重大。作为以调整财税关系和解决财税问题为己任的发展促进法,我国财税法对于发展新质生产力具有重要的促进作用。财税体制改革、财税法制度的完善,能为发展新质生产力营造良好的财税法治环境并提供有力的制度保障。财税法从科技创新、产业创新、发展方式创新、体制机制创新和人才工作机制创新等五个方面着力促进新质生产力发展。对照发展新质生产力的要求,我国财税法应就自身体系进行改革和创新:一是明确发展新质生产力背景下财税法革新的基本思路,强化财税法的发展促进理念与功能,以新一轮财税体制改革为契机推进财税法治建设;二是以发展功能为导向,进一步完善预算法律制度;三是高质量全面落实税收法定原则,完善税法体系;四是在发展和改革进程中推进政府间财政关系法治化。

The development of new quality productive forces is of great significance for promoting high quality development,improving public welfare and realizing Chinese path to modernization.As the development promotion law with the responsibility of adjusting fiscal and taxation relationships and solving fiscal and taxation problems,China’s Fiscal and Tax Law plays an important role in promoting the development of new quality productive forces.The reform of the fiscal and taxation system and the improvement of the fiscal and taxation legal system can create a favorable fiscal and taxation legal environment and provide robust institutional safeguards for the development of new quality productive forces.The Fiscal and Tax Law focuses on promoting the development of new quality productive forces from five aspects:technological innovation,industrial innovation,development mode innovation,institutional mechanism innovation,and talent work mechanism innovation.Corresponding to the development of new quality productivity requirements,China’s Fiscal and Tax law should reform and innovate within its own system:firstly,clarify the basic ideas for the reform of fiscal and tax law in the context of developing new quality productive forces,strengthen the development promotion concept and function of fiscal and tax law,and take the new round of fiscal and tax system reform as an opportunity to promote the construction of fiscal and tax rule of law;Secondly,guided by the development function,further improve the budget legal system;The third is to implement the principle of tax legality comprehensively with high quality and improve the tax law system;The fourth is to promote the legalization of intergovernmental fiscal relations in the process of development and reform.