新时代下财税体制改革的演进与展望  

Evolution and Outlook of Financial and Tax System Reform in the New Era

作　　者：李玉姣 刘冰冰 刘大帅[3] LI Yujiao;LIU Bingbing;LIU Dashuai(School of Public Finance and Taxation,Hebei University of Economics and Business,Shijiazhuang 050061,China;Hebei Coordinated Innovation Center for BTH Coordinated Development,Hebei University of Economics and Business,Shijiazhuang 050061,China;Hebei Publishing&Media Group Co.,Ltd.,Shijiazhuang 050061,China)

机构地区：[1]河北经贸大学财政税务学院,河北石家庄050061 [2]河北经贸大学京津冀协同发展河北省协同创新中心,河北石家庄050061 [3]河北出版传媒集团有限责任公司,河北石家庄050061

出　　处：《商业观察》2024年第30期21-24,48,共5页BUSINESS OBSERVATION

基　　金：2023年度河北省社会科学发展研究课题(20230302037)。

摘　　要：如何开展新一轮财税体制改革、协调财政关系是当前加快现代财政体制建设的焦点。党的二十大提出“健全现代预算制度,优化税制结构,完善财政转移支付体系”的方针政策,政府要以问题为导向,做好补齐短板的工作。基于此,文章对新一轮财税体制改革的历史演进、现实挑战与未来展望展开探讨,梳理了我国财税体制的形成历程,总结了新一轮体制改革面临的现实问题,并多维度提出发展思路,以期更好地服务于财税体制改革,推动经济高质量发展,促进中国式现代化进程实现。How to carry out a new round of financial and tax system reform and coordinate fiscal relations is currently the focus of accelerating the construction of modern fiscal system.The 20th National Congress of the Communist Party of China proposed the policy of "improving the modern budget system,optimizing the tax system structure,and improving the fiscal transfer payment system".The government should be problem-oriented and do a good job in filling the gaps.Based on this,this paper discusses the historical evolution,practical challenges and future prospects of the new round of financial and tax system reform,combs the formation process of China's financial and tax system,summarizes the practical problems faced by the new round of system reform,and puts forward multi-dimensional development ideas in order to better serve the financial and tax system reform,promote high-quality economic development,and promote the realization of Chinese path to modernization process.

关 键 词：新一轮财税体制改革 央地财政关系 财政事权 转移支付 

分 类 号：F812.2[经济管理—财政学]