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时间步入2017年,面对持续的经济下行压力,未来的财税改革也将面临着诸多挑战,比如财政收支矛盾依然严峻,收入质量有待进一步提高,地方债务风险需要警惕等等,如何保证财政的可持续性成为下一步财税改革的重要议题。温故而知新!回顾十八届三中全会以来我国推进的财税改革,可谓成绩斐然,在各个领域的改革中脱颖而出。在预算改革方面,根据新预算法的要求,各级财政部门建立健全了政府预算体系,实现全口径预算编制:建立政府性债务管理体系;调整完善转移支付制度等;在税制改革方面,“营改增”试点范围不断
As time goes into 2017, in the face of continued downward pressure on the economy, fiscal and tax reforms in the future will face many challenges. For example, the contradictions in fiscal revenue and expenditure will remain severe, the quality of income needs to be further improved, local debt risks need to be taken into consideration, The sustainability of the tax reform as the next important topic. It is therefore new to learn from the past! Reviewing the fiscal and tax reforms promoted by our country since the Third Plenary Session of the 18th CPC Central Committee, we have achieved remarkable results and stood out in the reform in all fields. In terms of budget reform, according to the requirements of the new budget law, the financial departments at all levels have established and perfected the government budget system to achieve full-scale budgeting: the establishment of a government-led debt management system; the adjustment and improvement of the transfer payment system; and the reform of the tax reform, Camp to increase "pilot range continuously