开放促进财税体制改革的经验与启示  

Experience and Implication of Promoting Reform of Fiscal and Taxation System with Opening-up Policy

作　　者：王雍君[1] 刘幸幸 Wang Yongjun;Liu Xingxing(Central University of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学,北京100081

出　　处：《开放导报》2022年第1期39-46,共8页China Opening Journal

摘　　要：对外开放对财税制度产生了广泛而深远的影响。在财税制度的思想基础、实践层面和经验教训层面,主要来自发达国家、经济转型国家和相关国际机构的域外影响与本国的改革努力相互交织,共同驱动财税制度始终朝向"转型和发展"演进。对外开放的综合影响大幅提高了中国财税制度的国际接轨程度。实践证明,关起门来建设财税制度既不必要也不可行,应始终坚持公共财政的治理职能,继续将税制、预算和财政体制作为财政改革的重点。Opening to the outside world has profound and far-reaching influence on the fiscal and taxation system.In terms of the ideological basis,practice and experience and lessons of the fiscal and taxation systems,the extraterritorial influences mainly from developed countries,countries with economies in transition and relevant international institutions interweave with the domestic reform efforts,jointly driving the fiscal and taxation systems to evolve towards “transformation and development”.The combined impact of opening-up has greatly improved the international integration of China’s fiscal and tax systems.Practice has proved that it is necessary to develop the fiscal and taxation systems with mind open.We should always adhere to the governance function of public finance and continue to make the taxation,budget and fiscal systems the focus of fiscal reform.

关 键 词：对外开放 财税制度 域外影响 国际趋同 转型与发展 

分 类 号：F812[经济管理—财政学]