摘要
党的二十届三中全会通过的《中共中央关于进一步全面深化改革、推进中国式现代化的决定》(以下简称《决定》)强调,进一步全面深化改革的总目标是继续完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化。《决定》特别强调了财税体制改革的重要性,并为其提出了具体的规划与安排。文章基于制度演进视角,系统梳理中国财税体制变迁的历史轨迹,结合新发展格局下的制度创新需求,深入剖析当前改革进程中所面临的形势与挑战,并依据党的二十届三中全会关于深化财税体制改革的最新要求,提出新一轮财税体制改革的具体措施。文章旨在为推进财税体制改革提供支持,以更好地助力中国式现代化建设。
"The Resolution of the Central Committee of the Communist Party of China(CPC)on Further Deepening Reform Comprehensively and Advance Chinese Modernization"(hereinafter referred to as the"Resolution")adopted at the Third Plenary Session of the 20th CPC Central Committee emphasizes that the overall goal of further comprehensively deepening reform is to continue to improve and develop the socialist system with Chinese characteristics and promote the modernization of the national governance system and governance capacity.The"Resolution"particularly highlights the significance of fiscal and taxation system reform and proposes specific plans and arrangements for it.Based on the perspective of institutional evolution,this study systematically reviews the historical trajectory of China's fiscal and taxation system changes,combines the institutional innovation demands under the new development pattern,deeply analyzes the current situation and challenges faced in thereform process,and,in accordancewith thelatestrequirementsoftheThird PlenarySession ofthe 20th CPC CentralCommitteeon deepening fiscal and taxation system reform,proposes specific measures for the new round of fiscal and taxation system reform.This paper aims to provide support for promoting fiscal and taxation system reform to better boost the construction of Chinese modernization.
作者
李佩荣
LI Peirong(School of Finance and taxation,Lanzhou University of Finance and Economics,Lanzhou 730000,China)
出处
《商业观察》
2026年第1期107-109,118,共4页
BUSINESS OBSERVATION
关键词
财税体制改革
中国式现代化
税制结构
tax and fiscal system reform
Chinese modernization
tax system structure
