Goal of the New Round of Fiscal and Taxation System Reform:Establishment and Improvement of a Modern Chinese-Style Fiscal System
The Central Economic Work Conference in 2023 required planning a new round of fiscal and taxation system reform.The"new round"means a considerable innovation to be achieved in the fiscal and taxation system.The goal of the new round of fiscal and taxation system reform is to establish and improve a modern Chinese-style fiscal system,that is,a modern fiscal and taxation system with Chinese characteristics.On the basis of understanding the new round of fiscal and taxation system reform,this paper expounds on the reform objectives around three key areas of the fiscal and taxation system reform,namely,the fiscal management system,the tax system and the budget system.It is high time to plan a new round of reform in accordance with the requirements of promoting high-quality economic development and speeding up Chinese modernization.From the perspective of objectives,the new round of fiscal and taxation system reform should be based on the establishment of a Chinese-style modern fiscal system,which should not only solve the major problems encountered by the current fiscal and taxation departments,but also properly handle the fiscal and financial relations and the relationship between the fiscal departments and other governmental departments,in accordance with the requirements of fiscal positioning,so as to form a joint force for national fiscal governance.In terms of establishing and improving the Chinese-style tax-sharing fiscal management system,we should adhere to the reform direction of the tax-sharing fiscal management system.A tax should be a local tax as long as the revenue of this tax is at the independent disposal of local governments.On this basis we will establish and improve a modern Chinese-style local tax system,taking into account the proportion of local governments·disposable fiscal resources coming from local taxes in combination with issues such as division of powers and fiscal transfer payments.According to the requirements of the incentive and restraint mechanism,the important principle of tax-sharing fiscal management system reform is to match the fiscal power and fiscal resources with powers and expenditure responsibilities.We should establish and improve a modern Chinese-style fiscal transfer payment system that develops vertically and horizontally.In terms of establishing and improving the modern Chinese-style tax system,the goal of tax reform is to establish and improve the modern tax system,and promote the construction of the system mainly from aspects such as establishing a reasonable macro-tax burden and a reasonable tax system structure with a wider global vision,which adapts to the development of the digital economy and the construction of ecological civilization.As far as establishing and improving China·s modern budget system is concerned,the goal of budget reform is to establish a modern budget system.The key content includes further strengthening the full-bore budget management,accelerating the construction of a comprehensive government financial reporting system,speeding up the reform of the public sectors·financial management system,and enhancing the policy orientation of fiscal expenditure.
a new round of fiscal and taxation system reformmodern Chinese-style fiscal systemfinancial management systemtax systembudget system
万方数据
维普
