十八届三中全会,将财政的作用和定位提升到了一个新高度,也对财政的行事规范等提出了更高的要求。会议精神明确指出,要建立现代化财政制度。那么何谓现代化的财政制度,我们又应当从哪些角度建立现代化的财政制度,更新我们的“传统财政”?本届三中全会,在财税方面提出完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率以及建立现代财政制度,专家指出,总体要解决的是三个实 The Third Plenary Session of the 18th CPC Central Committee has raised the role and orientation of finance to a new height and put forward higher requirements on the norms of the financial performance. The spirit of the conference made it clear that a modern financial system should be established. So what is the modern financial system, from which angle should we establish a modern financial system and update our “traditional finance”? This Third Plenary Session of the fiscal and taxation to improve legislation, a clear power to reform the tax system, a stable tax Negative, transparent budget, improve efficiency and establish a modern financial system, experts pointed out that the overall solution is the three real