对新一轮财税体制改革的几点认识

Opinions on the New Round of Fiscal and Tax System Reform

到2020年建立现代财政制度,是全面深化改革背景下的财税体制改革目标。成熟市场经济国家财税制度演化路径和体制机制虽有差异,但都注意与时俱进改革财政体制机制,一些共同的特征值得我们重视和借鉴。我国新一轮财税体制改革在全面深化改革布局中肩负着重要的使命,无论是改革的规模范围,还是广度、深度,都是前所未有的。推进新一轮财税改革,要着眼全局、统筹兼顾,坚持正确的改革原则和推进方法,注意避免以前几次改革的缺陷和不足。

In the context of comprehensively deepening reform, it is the goal of fiscal and tax system reform to establish a modern fiscal system by 2020. The fiscal and tax system evolution path and mechanism in the countries with mature market economies are different, but they all pay attention to keep up with times when they reformed fiscal system mechanism, and it is worth attaching importance to and learning from their common features. In the layout of comprehensively deepening reform, the new round of fiscal and tax system reform of our country is shouldering the important mission, and it is unprecedented in the scale of the reform, the breadth and depth. To promote the new round of fiscal and tax reform, we should focus on the whole situation and overall consideration, adhere to the correct reform principles and methods of propulsion, and take care to avoid defects on previous reform.