Thoughts on the Mid-term Budget Reform under the New Round of Fiscal and Tax System Reform
The new round of fiscal and tax system reform is an important component of the comprehensive deepening of reform,and is a profound transformation related to the modernization of the national governance system and governance capacity.By establishing a theoretical connection between the mid-term budget reform and the core objectives of the new round of fiscal and tax system reform,this paper analyzes the internal mechanism of the mid-term budget framework in improving fiscal capacity,promoting the modernization of the national governance system and governance capacity.The medium-term budget framework is an ideal"pivot"in the new round of fiscal and tax system reform to enhance fiscal stability,help improve fiscal quality and efficiency,and achieve optimal financial balance.At present,China's budget management reform has entered a deep stage,and the deepening of mid-term budget reform faces many obstacles,which are difficult to meet the needs of high-quality development in China and are not conducive to the modernization of the national governance system and governance capacity.The new round of fiscal and tax system reform should further deepen mid-term budget reform,increase budget coordination efforts,promote macro policy coordination and cooperation,strengthen fiscal budget management,enhance fiscal sustainability,strengthen planning coordination and operability,vigorously improve quality and efficiency,and enable finance to better support national development strategies.
mid-term budget reformfinancial and tax system reformfinancial planninggovernment governance
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维普
