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1建设现代财政是国家治理的核心内容地方财政能力建设事关财税体制改革成败。国家是一个纵横交错的组织体系,央地关系是国家治理结构的基本构成,也是财政分配关系的核心内容,其实质就是地方财政能力的建设问题。中共中央政治局2014年审议通过的《深化财税体制改革总体方案》确定了新一轮财税体制改革的三大任务,预算改革先行,今年是税制改革年,继预算管理制度、税制之后,政府间财政体制成为落脚点。2016
1 Construction of Modern Finance is the Core of National Governance The construction of local fiscal capacity is related to the success of fiscal and taxation system reform. The state is a crisscrossing organizational system. The relationship between the central and the mainland is the basic composition of the state governance structure and also the core content of the fiscal distribution. The essence is the construction of the local financial capacity. The “Overall Plan for Deepening the Reform of the Financial and Taxation System” Reviewed and Approved by the Political Bureau of the CPC Central Committee in 2014 Determined the Three Major Tasks for a New Round of Financial and Taxation System Reform. The budget reform first took place this year as the tax reform year. Following the budget management system and taxation system, The financial system has become a foothold. 2016