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编者按:党的十八届三中全会公报首次提出“建立现代财政制度”要求;2014年6月30日通过的《深化财税体制改革总体方案》,进一步明确了建立现代财政制度的内容与时间,吹响了新一轮财税体制改革的进军号。财政部部长楼继伟在讲话中指出:“深化财税体制改革不是政策上的修修补补,更不是扬汤止沸,而是一场关系国家治理现代化的深刻变革,是一次立足全局、着眼长远的制度创新和系统性重构。”如何重构与全面深化改革相适应的现代财政制度,既是当前改革面临的重大命
Editor’s Note: The Third Plenary Session of the 18th CPC Central Committee put forward the first “establishment of a modern fiscal system,” the “General Plan for Deepening the Reform of the Financial and Taxation System” adopted on June 30, 2014, and further clarified the content of establishing a modern financial system With time, sounded a new round of fiscal and taxation system into the march. Lou Jiwei, Minister of Finance, pointed out in his speech: “Deepening the reform of the fiscal and taxation system is not a policy tinkering, nor a broth but a profound change that relates to the modernization of state governance. Long-term institutional innovation and systematic reconstruction. ”How to reconstruct the modern financial system that is compatible with the overall deepening of the reform is both a serious impediment to the current reform