2016年,2020年……对于财税体制改革而言,时间从来没有这么紧迫,而改革之后将呈现出的治理状态,尤其让人期待。6月30日,中共中央政治局通过了《深化财税体制改革总体方案》(下称《总体方案》)。方案提出,在2016年基本完成新一轮财税体制改革的重点工作和任务,2020年基本建立现代财政制度。这一次《总体方案》是对十八届三中全会部署的“改进预算管理制度、完善税收制度、建立事 2016 and 2020 ... For the reform of the fiscal and taxation system, the time has never been so pressing, and the state of governance that will emerge after the reform will be especially expected. On June 30, the Political Bureau of the CPC Central Committee passed the ”Overall Plan for Deepening the Reform of the Financial and Taxation System“ (the ”Overall Plan“). The plan proposes that the key tasks and tasks of a new round of fiscal and taxation system reform be basically completed in 2016 and that a basic modern financial system be basically established by 2020. This time, the ”overall plan“ is to ”improve the budget management system for the Third Plenary Session of the 18th CPC Central Committee, perfect the taxation system and establish a