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十八届三中全会《决定》指出,财政是国家治理的基础和重要支柱。财税体制改革亦被视为新一轮改革的“牛鼻子”、新一轮改革的突破口。6月30日中央政治局审议通过《深化财税体制改革总体方案》,从顶层设计上明确,当前深化财税体制改革应重点推进改进预算管理制度、深化税收制度改革、调整中央和地方政府间财政关系等三方面的改革。—财税体制改革正式进入实质期。然而,财税体制制度改革不仅仅是经济问
The “Decision” of the Third Plenary Session of the 18th CPC Central Committee pointed out that finance is the foundation and important pillar of state governance. The fiscal and taxation system reform has also been regarded as a breakthrough in the new round of reforms and a new round of reforms. June 30 The Central Political Bureau examined and adopted the “Overall Plan for Deepening the Reform of the Fiscal Reform,” specifying clearly from the top. Currently, deepening the reform of the fiscal and taxation system should focus on promoting the budget management system, deepening the reform of the taxation system and adjusting the financial relations between the central and local governments Three aspects of reform. - The fiscal and taxation system officially entered a substantive period. However, the reform of fiscal and taxation system is not just an economic question