论文部分内容阅读
财政是国家治理的基础和重要支柱。党的十八届三中全会勾画了全面深化财税体制改革的蓝图,要实现改革目标,必须加强顶层设计和积极探索相结合,从预算管理制度、税收制度、财政体制等方面深化改革。推进预算管理制度改革是财税改革工作重点,在建立现代财政制度的宏大目标下,未来改革方向何在?应该如何推进?回答这些问题,有必要了解预算管理制度的过去和当下,这是启动新一轮改革的基础。建国65年来,我国的预算管理制度走过了一条艰难而不凡的道路,总结这一历程,对于深化改革和完善制度有着重大意义。
Finance is the foundation and important pillar of state governance. The Third Plenary Session of the 18th CPC Central Committee has outlined the blueprint for deepening the reform of the fiscal and taxation system. To achieve the reform goal, we must strengthen the combination of top-level design and active exploration and deepen the reform from the aspects of the budget management system, the taxation system and the financial system. Promote the reform of the budget management system is the focus of tax reform, the establishment of a modern financial system, the ambitious goal of the future direction of reform? How should promote? Answer these questions, it is necessary to understand the past and present budget management system, which is to start a new The basis of the round of reform. In the 65 years since the founding of New China, our country’s budget management system has gone through a difficult and extraordinary road. Summing up this course has great significance for deepening the reform and perfecting the system.