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财务税收制度是国民经济的根本,是国民经济健康有序发展的物质保障。财政税收制度改革是我国经济社会发展过程中的重要问题,是优化社会资源配置、调节收入平衡、加强国家宏观调控,为完善社会主义市场经济,转变经济方式,建设社会主义文明社会提供保障。文章集中分析财政税收体制改革取得的成就和面临的实际问题,并提出如何深化我国财政税收体制改革、加强创新的建议。
The financial taxation system is the foundation of the national economy and the material guarantee for the healthy and orderly development of the national economy. The reform of fiscal and taxation system is an important issue in the economic and social development of our country. It is to optimize the allocation of social resources, adjust the income balance, strengthen the macroeconomic regulation and control of the country, and provide guarantee for perfecting the socialist market economy, transforming the economic mode and building a socialist civilized society. The article focuses on the achievements made in the fiscal and taxation system reform and the practical problems it faces, and puts forward some suggestions on how to deepen the reform of China’s fiscal and taxation system and enhance innovation.