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2013年11月召开的中共十八届三中全会指出“财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。”同时,将“建立事权和支出责任相适应的制度”作为新阶段深化财政改革的三个主要着力点和构建现代财政制度的三大支柱之一。此后,中央关于财政体制改革的顶层设计不断深化、相关文件相继推出。2014年6月,中央深改组
The Third Plenary Session of the 18th CPC Central Committee held in November 2013 pointed out that “finance is the foundation and the important pillar of state governance. The scientific fiscal and taxation system is the system guarantee for optimizing the allocation of resources, safeguarding market unity, promoting social fairness and achieving long-term national peace and stability.” At the same time, “the system of adapting to the establishment of responsibility and expenditure responsibilities” should be regarded as the three major focuses of deepening the fiscal reform in the new stage and one of the three pillars of building a modern financial system. Since then, the central government has continuously deepened the top-level design of the financial system reform and released related documents. June 2014, the Central Commission for the restructuring