深化财税体制改革与中国式现代化

Deepening Reform of the Fiscal and Taxation Systems and Chinese Modernization

党的二十届三中全会《决定》部署的深化财税体制改革要求,涉及推进中国式现代化的诸多领域,主要目标指向包括:推动高质量发展,推动共同富裕,提升财政治理效能。为适应高质量发展要求,深化财税体制改革应着力推动全国统一大市场建设,为扩大国内消费奠定制度基础,助力创新引领和绿色转型,加快构建新发展格局。为推动共同富裕,深化财税体制改革应着力推进城乡融合发展与地区协调发展,完善收入分配制度,健全社会保障体系促进可持续发展,完善基本公共服务制度体系促进人的全面发展。为提升财政治理效能,深化财税体制改革应以增加地方自主财力为重点,完善中央与地方财政关系,以加强统筹能力和绩效导向,健全现代预算制度,进一步完善政府债务管理制度以统筹发展和安全。

The Resolution of the Central Committee of the Communist Party of China on Further Deepening Reform Comprehensively to Advance Chinese Modernization calls for deepening reform of the fiscal and taxation systems,which involves many areas to promote Chinese modernization,and the main objectives include:promoting high-quality development and common prosperity,and improving the efficiency of fiscal governance.To meet the requirements of high-quality development,while deepening reform of the fiscal and taxation systems,we should focus on building a unified national market,expanding domestic consumption,laying an institutional foundation,facilitating innovation and the green transition,and accelerating to foster a new development dynamic.To promote common prosperity,the reform of the fiscal and taxation systems should aim to promote the integrated urban-rural development and the coordinated regional development,improve the income distribution system and the social security system for sustainable development,and enhance the basic public service system for all-round human development.To improve the efficiency of fiscal governance,the reform of the fiscal and taxation systems should improve the fiscal relationship between the central and local governments with a focus on enhancing local governments'financial strengths,improve the modern budget system to improve the coordination ability and performance,and further improve the government debt management system to maintain security while pursuing development.