新发展阶段与建立现代财税体制*

本文基于我国即将进入全面建设社会主义现代化国家新征程的新发展阶段，回顾了党的十八大以来的财税改革经验，锚定“十四五”规划和2035年远景目标，研究了新发展阶段对深化财税体制改革的要求，从深化预算体制改革、理顺央地财政关系、提升现代税收治理、健全债务管理制度、推进财税法治建设五个方面把握中国特色现代财税体制发展，持续为建立现代财税体制提供理论佐证。

NEW DEVELOPMENT STAGE AND THE CONSTRUCTION OF MODERN FISCAL AND TAX SYSTEM

Under the background that China is entering the new development stage of embarking on a new journey to fully build a modern socialist country, this paper reviews the fiscal and tax reform experiences since the 18th CPC National Congress, verifies the goal of the 14th Five Year Plan and the Long Range Objectives through the Year 2035, and studies the current requirements of deepening fiscal and tax system reform in the new development stage. It is elaborated mainly from five aspects: deepening the reform of budget system, rationalizing the relationship between central and local governments, optimizing modern tax governance, improving debt management system and promoting the construction of fiscal and tax law. By grasping the development trend and basic direction of China's fiscal and tax reform, this paper strives to provide strong support for the construction of modern fiscal and tax system.