坚持以制度建设为主线深化财税体制改革  

Deepening Fiscal and Taxation Reform with System Construction as the Core Focus

作　　者：吕炜 刘欣琦 LüWei;Liu Xinqi(Dongbei University of Finance and Economics,Dalian)

机构地区：[1]东北财经大学经济学院 [2]东北财经大学杂志社

出　　处：《经济社会体制比较》2025年第1期21-25,共5页Comparative Economic & Social Systems

基　　金：国家自然科学基金重点项目“央地财政关系与财政制度优化研究”(项目编号:72133001)。

摘　　要：回答怎样建设现代化国家的问题,有效的制度建构是必然要深入思考和探讨的核心议题。把制度建设摆在更加突出位置是进一步全面深化改革的鲜明特征,财税体制改革作为全面深化改革的重要内容,也应围绕制度建设这一主线,维护制度的稳定性和延续性,增强制度的发展性和创新性,破立并举、制治融通,加快建立健全与中国式现代化相适应的财税制度。Addressing the question of how to build a modernized nation requires prioritizing effective system construction as a central consideration. Elevating system construction to a position of prominence is a defining feature of comprehensive reforms. Within this context, fiscal and taxation system reform-a critical component of the broader reform agenda-must be guided by the main thread of system construction. This entails ensuring the system's stability and continuity while enhancing its developmental and innovative characteristics. Efforts must also be made to accelerate the establishment of a financial system that aligns with the unique requirements of Chinese-style modernization. This process necessitates integrating innovation with systemic and regulatory development to create a cohesive and adaptive framework.

关 键 词：制度建设 财税体制改革 治理效能 

分 类 号：F812.2[经济管理—财政学]