财税改革方法论:深化财税体制改革的重点难点和对策思路
Methodology of Fiscal and Taxation Reform:Key Challenges and Countermeasures for Deepening the Reform of Fiscal and Taxation System
杨志勇1
作者信息
- 1. 中国人民大学中国财政金融政策研究中心;中国社会科学院大学(北京 100872)
- 折叠
摘要
党的二十届三中全会要求进一步全面深化改革,推进中国式现代化.其中,深化财税体制改革是至关重要的一环.财税改革作为体制机制改革的重要组成部分,能够为国家治理体系和治理能力现代化提供财力保障.现代财政制度是与中国式现代化相适应的财政制度,是数字财政、发展型财政以及经济建设财政.当前,财税体制改革已进入深水区,必须秉持正确的方法,形成一套系统的改革方法论.结合财税体制改革的重点难点,应坚持改革的问题导向和目标导向、坚持系统的改革方法、坚持在开放中推进改革、坚持不断提升改革能力.唯有不断提升改革能力,才是应对未来挑战、确保改革持续深化的根本途径.
Abstract
As an important part of institutional reform,fiscal and taxation reform can provide financial support for the modernization of the national governance system and governance capacity.The modem fiscal system is a fiscal system that is compatible with Chinese path to modernization,and is a digital fiscal system,a development-oriented fiscal system,and an economic construction fiscal system.At present,the reform of the fiscal and taxation system has entered the deep-water zone,and we must uphold the correct methods and form a systematic reform methodology.We should adhere to the problem-oriented and goal-oriented approach of reform,adhere to systematic reform methods,adhere to promoting reform in an open environment,and persist in continuously improving our reform ability.
关键词
深化财税体制改革/财税改革方法论/现代财政制度/进一步全面深化改革Key words
deepening the reform of the fiscal and taxation system/methodology of fiscal and taxation reform/modem fiscal system/further comprehensively deepening reforms引用本文复制引用
出版年
2024
NETL
NSTL
万方数据