中国经济正在步入新常态。在经济增速放缓的背景下,财税政策要如何适应新常态,财政能否保持良好的持续性发展,财政支出又能否花出效果等等问题都值得去思考。近年来党中央国务院已经把深化财税体制改革作为推进供给侧结构改革的重要内容,财政的可持续发展和供给侧改革相辅相成,财税的现代化管理则是供给侧改革的现代化保障,加快推 China’s economy is stepping into a new normal. Under the background of economic slowdown, how to adapt the fiscal and taxation policies to the new normal, whether the fiscal affairs can maintain a sustained and sustainable development, whether the fiscal expenditures can be spent, and so on, are all worth thinking about. In recent years, the State Council of the Party Central Committee and the State Council have deepened the reform of the fiscal and taxation system as an important part of promoting supply-side structural reform. The sustainable development of finance and supply-side reform have been mutually reinforcing. The modern management of fiscal revenue and taxation has become the modern guarantee for supply-side reform.