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党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》(以下简称《决定》),明确提出了进一步深化我国经济体制改革的目标和任务,并且鲜明地提出,要继续完善宏观调控,加快转变政府职能,积极完善财税体制,推进依法征管和依法理财的重大改革任务。本文根据《决定》精神,重点论述了今后积极推进财政管理体制改革和分步实施税收制度改革的必要性,主要内容及方向。
The “Decision of the CPC Central Committee and Central Committee on Several Issues concerning the Perfection of the Socialist Market Economic System,” passed by the Third Plenary Session of the 16th CPC Central Committee (hereinafter referred to as the “Decision”) clearly sets forth the objectives and tasks for further deepening the reform of China’s economic structure. Proposed that we should continue to improve macroeconomic regulation and control, speed up the transformation of government functions, actively improve the fiscal and taxation system, and push forward the major reform tasks of collecting money according to law and administering wealth according to law. Based on the spirit of “decision”, this article focuses on the necessity, content and direction of actively promoting the reform of the fiscal management system and the step-by-step implementation of the tax system reform in the future.