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根据十八届三中全会《决定》中关于财税改革的总体规划,改进预算管理制度、完善税收制度、建立事权和支出责任相适应的制度,是深化财税改革的三大任务。客观来讲,改进预算管理制度和完善税收制度这两项改革政策频出,并且卓有成效。而建立事权和支出责任相适应的制度这项改革却迟迟未出,可见改革难度之大,因为涉及国家治理结构的方方面面,这也被称为此轮财税改革中“最难啃的骨头”。近期,国务院印发了《关于推进中央与地方财政事权和支出责任划分改革的指导意见》(下文简称意见),这项颇受关注的改革终于在这个时间节点以这样一种方式呈现出来,也不失为一种改革智慧。
According to the general plan for fiscal and taxation reform in the Third Plenary Session of the 18th CPC Central Committee, improving the budget management system, perfecting the taxation system and establishing a system that is fit for the responsibilities and expenditure responsibilities are the three major tasks for deepening the fiscal and taxation reform. Objectively speaking, improving the budget management system and improve the tax system, the two reform policies frequently and fruitfully. However, the system of adapting to the issue of responsibility and expenditure has lagged behind. This shows that it is very difficult to reform because it involves all aspects of the country’s governing structure. This is also called the most difficult bone to bite in this fiscal and tax reform ". Recently, the State Council promulgated the Guiding Opinion on Promoting the Reform of the Division of Fiscal Power and Expenditure by the Central and Local Governments (hereinafter referred to as Opinion). This popular reform was finally presented at this time and in such a way that A reform of wisdom.