服务全局的财税体制改革与财税调控

改革开放30年来,我国财税体制改革,取得了较好成效,但在现阶段也面临着新情况与新问题,如财政收入制度不够完善、财政体制有待健全、财政预算制度不尽完整、财政管理的法治性和绩效尚需提高、财政宏观调控作用有待进一步发挥等。当前应根据经济发展阶段、改革配套条件等内外因素的发展变化,采取有针对性的措施,进一步深化财税体制改革,循序渐进地加以解决:如积极运用财政政策,推进经济发展方式转变和经济结构调整;完善财政收入体系,规范政府参与国民收入分配的秩序;深化财政体制改革,健全财权与事权相顺应、财力与事权相匹配的体制;完善预算制度体系;提高财政管理绩效等。

On the Reform and Adjustment of Finance and Tax System to Meet the Overall Situation

In the past 30 years of reform and opening-up,China’s finance and tax system has conducted a series of reforms and has made a great achievement.However,it is now facing the following new chanllenges,such as:the revenue system is defective,the finance and tax system is unsound,the budgeting system is incomplete,and so on.Therefore,in accordance with the change of internal and external environments,the paper suggests that China should take the following countermeasures:actively apply the finance policy to promote the transfer of economic development mode and the adjustment of economic structure;perfect the revenue system to normalize the order of the government’s participation in the national income distribution;deepen the reform of fiscal system to improve the system of matching financial power and resources;perfect the budgeting system to improve the performance of finance management,etc.