摘要
党的二十大报告提出,中国式现代化是人口规模巨大的现代化,是全体人民共同富裕的现代化,是物质文明和精神文明相协调的现代化,是人与自然和谐共生的现代化,是走和平发展道路的现代化。财政是国家治理的基础和重要支柱。财政的实践运行和制度安排,深深植根于社会主义现代化建设之中,在中国式现代化征程中始终发挥着基础性、制度性、保障性作用。中国式现代化进入新阶段,应该继续深化财税体制改革、完善现代财政制度,在现代预算制度、现代税收制度和财政转移支付体系之间形成合力,助力全面建设社会主义现代化国家,全面推进中华民族的伟大复兴。
The Report to the 20th National Congress of the Communist Party of China puts forward that Chinese modernization is the modernization of a huge population,is the modernization of common prosperity for all,is the modernization of material and cultural-ethical advancement,is the modernization of harmony between humanity and nature,and is the modernization of peaceful development.Finance is the foundation and important pillar of national governance.The practical operation and institutional arrangement of finance are deeply rooted in the socialist modernization construction,and have been consistently playing a fundamental,institutional and safeguarding role in Chinese modernization journey.As Chinese modernization enters a new phase,it is necessary to continue deepening the reform of fiscal and taxation system,perfect the modern fiscal system,form a joint force among modern budget system,modern taxation system and financial transfer payment system,help build a modern socialist country in an all-round way,and comprehensively promote the great rejuvenation of the Chinese nation.
作者
肖鹏
王亚琪
XIAO Peng;WANG Yaqi(School of Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China)
出处
《山东财经大学学报》
2023年第2期5-13,共9页
Journal of Shandong University of Finance and Economics
基金
国家社会科学基金重大项目“深化预算管理制度改革研究——基于跨学科和系统论的研究视角”(21ZDA043)。
关键词
中国式现代化
财政
现代预算制度
转移支付体系
现代税收制度
Chinese modernization
finance
modern budget system
transfer payment system
modern taxation system
