The New Round of Fiscal and Taxation System Reform:Basic Logic,Mission and Technical Difficulties
The Third Plenary Session of the 20th CPC Central Committee has made a comprehensive and sys-tematic deployment of the new round of fiscal and taxation system reform.We should understand the basic logic of this reform from three aspects:history,theory and practice.Chinese modernization has entered a new stage,giving the reform of the fiscal and taxation system a new historical mission and task.According to the contra-dictions and challenges in the current economic and social development and financial operation,this paper an-alyzes five technical problems that need to be solved in promoting the fiscal and taxation system reform.On this basis,this paper proposes that it is necessary to combine increasing long-term growth momentum with solving short-term problems,coordinate national economic development and fiscal operation pressure,make systemat-ic design,improve the fiscal and taxation system compatible with the Chinese modernization,enhance the na-tional governance capacity and governance efficiency,and promote high-quality development.
Fiscal and Taxation System ReformBasic LogicTechnical DifficultiesPromotion Path