深化财税体制改革是党的十八届三中全会明确提出的重大任务,是一场关系国家治理体系和治理能力现代化的深刻变革,必须按照中央“先立法、后改革”的要求,树立深化改革的新思维。深化财税体制改革的首要任务是制定统领财税工作的上位法,即《财政法》。《财政法》是《宪法》精神的诠释;是所有财税行为的法律规范;是财税体制改革的依据。《财政法》要针对改进预算管理制度、深化税收制度改革、调整中央和地方政府间财政关系三大问题,为深化财税体制改革添翼助力。只有在《财政法》的保驾护航下,财税体制深化改革方能于法有据、有法可依、系统设计、有序推进。 Deepening the reform of the fiscal and taxation system is a major task that the Third Plenary Session of the 18th CPC Central Committee has clearly put forward. It is a profound reform that relates to the modernization of the state governing system and the governing ability. It must be in accordance with the requirements of the “first legislature and the post-reform” of the Central Government Deepen the reform of new thinking. The primary task of deepening the reform of the fiscal and taxation system is to draw up the upper-level law governing the fiscal and taxation work, namely the “Financial Law.” The “Financial Law” is an interpretation of the spirit of the Constitution; it is the legal standard of all fiscal and taxation acts; and it is the basis for the reform of the fiscal and taxation system. The Financial Law should address three major issues of improving the budget management system, deepening the reform of the taxation system and adjusting the financial relations between the central and local governments, so as to deepen the reform of the fiscal and taxation system. Only under the escort of the “Financial Law”, the reform of the fiscal and taxation system can only be based on law, law can be followed, system design, and orderly progress.