摘要
财政作为现代国家长治久安的制度保障,是国家治理的基础和重要支柱,也是这次全面深化改革的重点之一。现代财政制度主要包括预算制度、税收制度、事权与支出责任相适应的制度三个方面。其核心要义在于,建立全面规范、公开透明的现代预算制度体系;按照统一税制、公平税负的原则,完善现代税收制度体系;遵循划分事权、以支定收的思路,构建现代政府间财政关系。
Public finance is a basis and important pillar of national governance. It constitutes the safeguard system of mod- ern state＇s long-term stability anti is one of the key points of the comprehensively deepening reform. Modern fiscal system mainly includes three aspects： budget system, taxation system and the system of matching administrative authority with ex- pending responsibility. The essence is to establish a comprehensively normative system of modern budget which is open and transparent, improve modern taxation system based on unified taxation as well as fair tax burdens and build modern intergovernmental fiscal relationship on the principles of dividing administrative authority and deciding revenue according to expenditure.
出处
《理论与现代化》
CSSCI
2014年第3期5-9,共5页
Theory and Modernization
基金
国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"
项目编号:12&ZD198
国家社会科学基金一般项目"我国预算制度的演化与改进研究"
项目编号:12BJY134
关键词
现代财政制度
政府预算制度
税制改革
政府间财政关系
Modern fiscal system
Government budget system
Taxation system reform
Intergovernmental fiscal relationship
