近十年的财税体制改革——发展历程、主要内容及政策亮点  

Fiscal and Taxation System Reform in the Recent Decade——Process, Contents, and Highlights

作　　者：马海涛[1] 彭章 Ma Haitao;Peng Zhang

机构地区：[1]中央财经大学 [2]中央财经大学财政税务学院

出　　处：《财政科学》2022年第9期5-13,31,共10页Fiscal Science

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(项目编号:19ZDA070)。

摘　　要：党的十八大以来,我国财税体制改革取得重大进展,现代财政制度框架基本建立。改革内容可以总结为:通过匹配事权与支出责任、明确财政收入划分、完善转移支付制度优化了我国财政体制;通过强化预算收入、支出、编制、执行、绩效、信息公开的管理和化解地方债务风险改善了政府预算管理;通过推动税收立法和税收征管制度改革健全了我国税收制度。总体来说,近十年的改革加强了财税法制化建设、贯彻了新发展理念、推行了大规模减税降费,为我国经济高质量发展提供了有力保障。Since the 18th Communist Party of China N ational Congress, the reform of the fiscal and taxation system has achieved great progress, and the basic structure of the modern fiscal system has been completed. The contents of the reform can be concluded as follow: optimizing the fiscal system through matching the authority and the spending responsibility, clearly splitting the budgetary revenue, and improving transfer payment policies;improving the government budget management through enhancing the management of budgeted income,spending, establishment, execution, performance, and information disclosure, and resolving the local governments’ credit risk;strengthening the taxation system by promoting tax legislation and reforming tax enforcement policies. Generally speaking, the reform in the recent decade strengthens the legislation of the fiscal and taxation system, implements the new development philosophy, and executes massive tax cuts and fee reductions, which provides a strong guarantee for the high-quality development of the Chinese economy.

关 键 词：财税体制改革 党的十八大 经济高质量发展 

分 类 号：F812.2[经济管理—财政学]