以改进预算管理、完善税收制度,建立事权和支出责任相适应的制度为核心内容的财税体制改革,相继推出了一批有力度、有分量的改革成果,现代财政制度建设迈出实质性步伐。一是预算管理制度改革取得决定性进展。以新《预算法》和《国务院关于深化预算管理改革的决定》等一系列文件颁布实施为标志,基本搭建起现代预算管理制度的主体框架。积极推进预算公开,中央本级支出细化公开到功能分类项级 The reform of the fiscal and taxation system with budgetary management, perfecting of the taxation system and the establishment of a system of accountability and expenditure responsibilities as the core contents has successively introduced a series of reform achievements with strength and weight and made substantive strides in the construction of the modern financial system. First, the budget management system reform made decisive progress. With the promulgation and implementation of a series of documents including the new “Budget Law” and the “Decision of the State Council on Deepening Budget Management Reform”, the framework of the modern budget management system has basically been established. Actively promote the openness of the budget, the central level of expenditures detailed disclosure to the functional classification item level