新时期财税体制改革的问题聚焦与化解之道

发布时间：2018-03-22 09:01

本文选题：财税体制改革　切入点：税制改革　出处：《经济问题》2017年05期 　论文类型：期刊论文

【摘要】：党的十八大以来,我国推行了一系列财税体制改革,成效较为明显。但是,各地在推进财税改革过程中也出现了一些问题。这些问题主要表现为财权事权不相匹配、税制结构不够合理、税负核定不够科学、财政支出不够精细、转移支付不太规范等。为有效解决这些问题,必须将财税体制改革融入到全面深化改革大局之中,正确处理好政府和市场、中央和地方、改革和立法、财税改革与相关配套改革之间的关系,规范政府间财政关系、改革税收体制、强化预算管理、严控地方政府债务、加强绩效管理考核,才能不断推动国家治理现代化建设。
[Abstract]:Since the 18th National Congress of the Party, China has carried out a series of financial and tax system reforms, with remarkable results. However, there have also been some problems in the process of promoting fiscal and taxation reform in various localities. These problems are mainly manifested in the mismatch of the financial power and the right of affairs. The tax system structure is not reasonable, the tax burden checking is not scientific enough, the fiscal expenditure is not fine enough, and the transfer payment is not too standard. In order to effectively solve these problems, we must integrate the reform of the fiscal and taxation system into the overall situation of comprehensively deepening the reform. Correctly handle the relationship between the government and the market, the central and local authorities, the reform and legislation, the fiscal and taxation reform and the related reforms, standardize the intergovernmental financial relations, reform the tax system, strengthen budget management, and strictly control the debts of local governments. Strengthen the performance management appraisal, can promote the modernization construction of national administration continuously.
【作者单位】：中共江西省委党校;中共中央党校;
【基金】：国家社会科学基金项目(14BDJ048) 江西省社科重大招标课题(15ZZD005)
【分类号】：F812.42

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