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自1978年开始福建省响应中国改革财税体制的号召,历经三十多年的探索,取得了许多重大成就,累计了许多宝贵经验。但是在此同时,现行的财税管理体制仍然存在许多不足之处,例如财税与其他领域的问题较为突出、预算透明度不高、税收体系建设严重滞后等问题都不容小觑。为响应党的十八大提出的“深化财税体制改革的”的要求,笔者就党的十八大以来福建省财税体制改革中遇到的机遇和挑战,浅析了福建省财税体制中存在的突出问题和矛盾,结合工作经验和前者的研究,就如何深化财税体制改革,促进经济社会的稳定和谐发展,提出了福建省深化财税体制改革的一些政策建议,以资对推进福建省经济社会发展具有一点积极意义。
Since 1978, Fujian Province has responded to the call of China to reform its fiscal and taxation system. After more than 30 years of exploration, it has made many great achievements and accumulated a great deal of valuable experience. However, at the same time, there are still many shortcomings in the current fiscal and taxation management system. For example, the problems in finance and taxation and other fields are more prominent, the budget transparency is not high, and the tax system lags behind so seriously. In response to the “Deepening Reform of the Financial and Taxation System” put forward by the 18th CPC National Congress, the author analyzes the opportunities and challenges encountered in the reform of the fiscal and taxation system in Fujian Province since the 18th CPC Congress, The existing problems and contradictions, combined with work experience and the former’s research, on how to deepen the reform of the fiscal and taxation system and promote the stable and harmonious development of economy and society, put forward some policy suggestions on deepening the reform of the fiscal and taxation system in Fujian Province in order to boost the economy of Fujian Province Social development has a little positive meaning.