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改革开放以来,我国的财税体制改革不断推进,国家财力显著增强,财政支出结构更加合理,财政管理水平日益提高,财政为保持和稳定改革发展大局做出了毋庸置疑的重要贡献。然而,我国的财政体制机制在运行中依然存在对收入分配调节不力、财力与事权不相匹配、政府预算制度不够完整、财政支出公共性占比偏低等问题,这与党的十七届五中全会提出的着力保障和改善民生、加快转变经济发展方式、建设资源节约型和环境友好型社会、合理调整收入分配关系等要求尚存一定距离,因此亟需通过有利于科学发展的财税体制机制来加以保障和促进。
Since the reform and opening up, China’s fiscal and taxation system has been continuously promoted. The state’s financial resources have been significantly enhanced. Its fiscal expenditure structure has become more reasonable and the level of financial management has been steadily increasing. The financial sector has made undoubtedly important contributions to maintaining and stabilizing the overall situation of reform and development. However, there are still some problems in the operation of China’s financial system, such as the ineffective adjustment of income distribution, the incommensurate financial power and power, the incomplete government budget system, and the low proportion of public expenditure in public expenditure, The plenum put forward some efforts to safeguard and improve people’s livelihood, speed up the transformation of economic development mode, build a resource-saving and environment-friendly society and rationally adjust the income distribution relations. Therefore, it is imperative to pass the fiscal and taxation system that is conducive to scientific development To protect and promote.