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1978年,以十一届三中全会为标志,共和国拉开了改革开放的大幕,古老的中国发生了历史性的变化。到2008年,改革开放步入而立之年。三十年来,财政身临其中并积极实践,不仅伴随改革开放的发展而发生巨大变革,而且为改革开放取得辉煌成就作出了重要贡献。三十年来,国家财政在收入、支出、宏观调控等方面进行了全方位、根本性的改革,建立了适应社会主义市场经济发展要求的公共财政体制框架,一个稳固、平衡、强大的国家财政正在建立。回顾三十年的改革开放,财政发挥了物质基础、体制保障、政策手段和监督工具等重要作用;展望新的时代,财政又承担着继续推进改革开放和经济社会事业发展的神圣使命。自本期起,《中国财政》特开设“财税改革三十年”专栏,以期用生动的事实、伟大的成就、成功的经验,从不同侧面反映三十年来财税改革取得的辉煌成就。
In 1978, marked by the Third Plenary Session of the 11th CPC Central Committee, the republic opened the curtain of reform and opening up and historic changes took place in ancient China. By 2008, the reform and opening up will be in its infancy. In the past three decades, the financial administration has taken an active part in it and has not only made great changes with the development of the reform and opening up, but also made significant contributions to the brilliant achievements of the reform and opening up. Over the past three decades, the state finance has conducted all-round and fundamental reforms in terms of income, expenditure and macroeconomic regulation and control and has established a public financial institutional framework that meets the requirements of the development of the socialist market economy. A stable, balanced and powerful national finance is now under way set up. Looking back at the 30 years of reform and opening up, finance has played an important role in material foundation, system guarantee, policy instruments and supervision tools. Looking forward to the new era, finance has assumed the sacred mission of continuing to promote the development of reform and opening up as well as economic and social undertakings. Since this issue, “Chinese Finance” special creation “fiscal reforms three decades ” column, in order to vivid facts, great achievement, success stories, reflect different aspects of the brilliant achievements of three decades of fiscal and taxation reforms.