摘要
实现财政制度现代化是深化我国财政体制改革的目标要求,而现代税收与政府预算制度建设是其核心内容。本文通过分析现代税收与政府预算制度的形成与演进,梳理两者间的逻辑关系,进而从法定、公平、效率、统一、规范、层级等方面探讨两项制度间的匹配与契合要求,并以我国当前政府预算改革为背景,提出加强税收法治化建设、协调直接税与间接税关系、完善地方税体系等促进税收制度现代化的主张。
Deepening the reform of fiscal system is the goal of modernizing China＇s financial system, in which the setting up of modern taxation and government budget is the most important. This paper summarizes the formation and evolution of both the taxation and the government budget, and then discusses their inner logic. The paper believes that the modern taxation system and the government budget system can be matched based on legalization, efficiency, unity, normalization and hierarchy. Against the background of the reform of government budget in China, the paper suggests the country＇s improving tax legislation, coordinating the relationship between direct and indirect taxes as well as establishing the local tax system to promote the modernization of the tax system.
出处
《税务研究》
CSSCI
北大核心
2015年第2期10-16,共7页
基金
国家社会科学基金重大项目"地方政府性债务管理和风险防范研究"(项目批准号:12&ZD047)的支持
关键词
现代税收
政府预算
制度契合
Modern taxation
Government budget
Systemci fitness
