论文部分内容阅读
党的十六大提出全面建设小康社会的奋斗目标和建成完善的社会主义市场经济体制的战略部署,十六届三中全会将其具体化为《中共中央关于完善社会主义市场经济体制若干问题的决定》。《决定》深刻指出:完善社会主义市场经济体制,不仅要更大程度地发挥市场在资源配置中的基础性作用,而且要健全国家宏观调控,完善政府社会管理与服务职能,完善经济法律制度,要贯彻“五个统筹”、以人为本的科学发展观,促进经济社会和人的全面发展。财税法制作为国家宏观调控和经济法律制度的结合点,作为政府提供公共产品和公共服务的重要制度保障,在新的历史条件下其地位和作用日益凸显。那么,在全面建设小康社会、完善社会主义市场经济体制的新的历史时期,我们进行财税体制改革与财税法制建设,究竟应该具备什么样的理念、追求什么样的目标、应该建立和完善哪些具体的财税法律制度?为此,本刊特约请我国几位财税法学界的知名专家、学者就有关热点问题撰稿,以期能对我国财税体制改革与财税法制建设提供理论支持。
The 16th CPC National Congress proposed the goal of building a moderately prosperous society in all respects and the strategic plan of building a sound socialist market economic system. The Third Plenary Session of the 16th Central Committee of the Party designated it as “a number of issues about the CPC Central Committee on perfecting the socialist market economic system Decision ”. The Decision profoundly points out that to improve the socialist market economic system, we must not only give full play to the fundamental role of the market in allocating resources, but also improve the macro-control of the state, improve the government’s social management and service functions, improve the economic legal system, We must implement the “five co-ordination” and people-oriented scientific concept of development, and promote economic, social and people’s all-round development. As a combination point of state macroeconomic regulation and control and economic law system, fiscal and tax law system is an important system guarantee for the government to provide public goods and public services. Under the new historical conditions, its status and role are increasingly prominent. Well, in the new historic period of building a moderately prosperous society and perfecting the socialist market economic system, we should carry out the reform of fiscal and taxation system and the construction of fiscal, taxation and legal system, what kind of concept should we have, what kind of goals should we pursue and what should be established and perfected? To this end, this journal specially invited some famous experts and scholars in finance and tax law in our country to write articles on hot issues in order to provide theoretical support for the reform of China’s fiscal and taxation system and the construction of fiscal and tax laws and regulations.