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2016年6月27日,安体富教授在天津市经济发展研究院做了题为“中国经济新常态与财税改革问题研究”的演讲。本文根据安体富教授的讲稿整理而得,未经本人审阅。因内容较多,分两期刊登,本期刊登下半部分。这部分主要研究以下三个问题:加快构建现代财政制度;健全中央和地方财力与事权相匹配的财政体制;深化税制改革,建立完善的税收制度体系。
On June 27, 2016, Prof An Tifu delivered a speech titled “Research on the New Normal of China’s Economy and the Reform of Finance and Taxation in Tianjin Economic Development Institute”. This article is based on Professor Tano Fu’s speech finishing, without my own review. Due to more content, published in two issues, the second half of this issue. This part mainly studies the following three issues: speeding up the construction of a modern financial system; perfecting the fiscal system that matches the financial power of the central and local authorities and power; deepening tax system reform and establishing a sound tax system.