摘要
财政是国家治理之基,深化财税体制改革对以高质量发展全面推进中国式现代化意义重大。党的二十届三中全会对深化财税体制改革作出重要部署,将财税体制改革放在“构建高水平社会主义市场经济体制、健全推动经济高质量发展体制机制、构建支持全面创新体制机制”大背景下谋篇布局。面对经济数字化、人口老龄化以及发展低碳化对我国现行财税体制带来的新挑战,应从健全现代预算制度、优化税制结构、理顺中央与地方财政关系等方面着手,增强财税体制的科学性、协调性和可持续性,为实现高质量发展和推进中国式现代化提供坚实的财力支撑与制度保障。
The fiscal system serves as the foundation of national governance,and deepening the reform of the fiscal and taxation system is crucial for advancing Chinese modernization through high-quality development.The Third Plenary Session of the 20th CPC Central Committee has made significant arrangements for this reform,situating it within the broader context of building a high-standard socialist market economy,promoting high-quality economic development,and supporting all-around innovation.However,the current fiscal and taxation system faces new challenges,including economic digitalization,an aging population,and the transition to low-carbon development,which highlight its misalignment with contemporary needs.To address these issues,it is essential to improve the modern budgetary system,optimize the tax structure,and clarify the fiscal relationship between central and local governments.These efforts will enhance the scientific,coordinated,and sustainable nature of the fiscal and taxation system,providing robust financial support and institutional guarantees for achieving high-quality development and advancing Chinese modernization.
作者
马海涛
Ma Haitao(President of the Central University of Finance and Economics,Beijing)
出处
《经济社会体制比较》
CSSCI
北大核心
2024年第5期9-15,共7页
Comparative Economic & Social Systems
关键词
财税体制改革
中国式现代化
高质量发展
Fiscal and Taxation System Reform
Chinese Modernization
High-Quality Development
