对财税体制改革在全面深化改革中发挥支撑作用的思考  

On the Supporting Role of Fiscal and Taxation Reform in Deepening the Reform Comprehensively

作　　者：谢理超[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《新疆财经大学学报》2014年第1期75-80,共6页Journal of Xinjiang University of Finance & Economics

摘　　要：公共财政是推动变革的核心力量,随着国家职能的转变,公共财政也必须转变。如果财税体制改革滞后,则会影响其他改革进程;如果财税改革能适应时代的要求,则会在全面深化改革中起支撑性作用。本文认为,在全面深化改革中财税体制改革发挥支撑作用所应遵循的三个原则是处理好政府与市场的关系、集权与分权的关系以及整体规划与稳步推进的关系;而财税体制改革发挥支撑性作用的三项主要工作是调整政府间收入分配,强化预算管理和加强相关领域的改革研究,重视监督机制建设。Public finance is the core to promote reform, with the transition of the functions and powers of the state, public finance must also change. If the fiscal and taxation system reform lag, the process of other reforms will be affected; If it meets the requirements of the times, it will play a supportive role in the overall reform. This paper argues that the three principles of deepening the reform fo fiscal and taxation system reform to play a supporting role is to handle well the relationship between government and market, centralization and decentralization, and the overall planning and steady progress. The three main aspect of the supporting role that it plays are to adjust the income distribution between the government, strengthen budget management reform and strengthen research in related fields, empathize the construction supervision mechanism.

关 键 词：财税体制改革 全面深化改革 支撑作用 财政 

分 类 号：F812.2[经济管理—财政学]