财税改革的根本问题与真实挑战

Challenges and Fundamental Issues in Tax and Fiscal Reform

我国的财税体制改革是整个经济改革推进的关键,而财税体制本身存在诸多问题,需要从根本上抓住"真问题"以切实推进改革。本文深入剖析了我国目前的财税体制的根本问题所在,并提出了改革的重点和难点,同时也提出对改革的难度要有充分预计,因为它不仅是经济问题,也是社会问题、政治问题,解决好它既需要智慧,也需要勇气。

The reform of fiscal and taxation systems is the center for the country’s economic reform. However, the systems have many flaws which need to be addressed through reforms. This paper provides an in-depth analysis on the fundamental problems of the system and the key parts and difficulties associated with the reform. We conclude that the reform of fiscal and taxation systems is not only an economic issue, but also a social and political one. It requires fully preparation, wisdom and courage in order to be successful.