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全面建成高水平社会主义市场经济体制与财税体制改革

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全面建成高水平社会主义市场经济体制是党的二十届三中全会明确的重要改革目标,这凸显了新征程以经济体制改革为牵引进一步全面深化改革的重要性.习近平经济思想,特别是习近平总书记关于社会主义市场经济体制的相关论述,是领悟全面建成高水平社会主义市场经济体制深刻内涵的基本遵循.从五个层面把握全面建成高水平社会主义市场经济体制的深刻内涵:一是坚持市场在资源配置中的决定性作用,二是坚持将社会主义制度与市场经济紧密结合,三是坚持构建以体制为支撑的社会主义市场经济,四是坚持建立高水平的社会主义市场经济体制,五是坚持全面建成高水平社会主义市场经济体制.在实践路径上,财税体制是作用于社会主义市场经济的关键基础性制度,需要从预算制度、税收制度、中央和地方财政关系三个方面的财税体制改革新部署来健全宏观调控、优化政府治理,为全面建成高水平社会主义市场经济体制贡献力量.
Building a High-Standard Socialist Market Economy in all Respects and Reforming the Fiscal and Tax Systems
Building a high-standard socialist market economy in all respects is an important re-form goal made clear at the Third Plenary Session of the 20th CPC Central Committee,which high-lights the importance of further deepening the reforms in all respects in the new journey,with the re-form of the economic system as the leading force.Xi Jinping's economic thought,especially the re-lated exposition on the socialist market economic system,is the basic guideline for comprehending the profound connotation of building a high-standard socialist market economic system in all respects.The profound connotation should be grasped at five aspects:first,insisting on the decisive role of the market in resource allocation;second,insisting on the close integration of the socialist system with the market economy;third,insisting on the construction of a socialist market economic system sup-ported by the institutions;fourth,insisting on the establishment of a high-standard socialist market e-conomic system;and fifth,insisting on the completion of a comprehensive high-standard socialist mar-ket economic system.In the practical path,the fiscal and tax system is a key basic system for the socialist market economy,therefore,a new deployment of fiscal and taxation system reform is needed from the three aspects:the budget system,the tax system,and the relationship between the central and local finances to improve the macroeconomic regulation and optimize government governance,so as to contribute to the building of a high-standard socialist market economy in all respects.

socialist market economy systemreform of the financial and tax systembudget sys-temtax system

邓力平、陈丽

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厦门国家会计学院中国特色社会主义财税研究中心,福建厦门 361005

厦门国家会计学院"一带一路"财经发展研究中心,福建厦门 361005

社会主义市场经济体制 财税体制改革 预算制度 税收制度

2024

当代财经
江西财经大学

当代财经

CSTPCDCSSCICHSSCD北大核心
影响因子:1.539
ISSN:1005-0892
年,卷(期):2024.(11)