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十八届三中全会通过的《决定》,首次明确提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,并对深化财税体制改革进行了部署,提出要改进预算管理制度、完善税收制度、建立事权和支出责任相适应的制度。结合广西实际,自治区将在以下几方面着力推进财税体制改革。
The “Decision” adopted at the Third Plenary Session of the 18th CPC Central Committee explicitly pointed out for the first time that finance is the foundation and an 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 peace and stability in the country. We have made arrangements for deepening the reform of the fiscal and taxation system and proposed that we should improve the budget management system, improve the tax system, and establish a system that is appropriate to the responsibilities and expenditures. Combined with the actual situation in Guangxi, the autonomous region will strive to promote the reform of the fiscal and taxation system in the following aspects.