“十三五”时期的财税改革与发展“十三五”时期的财税.pdfVIP

金融论坛 2016年第1期（总第241期） “十三五”时期的财税改革与发展 高培勇 汪德华 ［摘 要］本文在对“十二五”时期财税体制改革进展进行梳理的基础上，提出“十三五”时期 财税改革和发展的主要任务有：全面落实十八届五中全会布局的深化财税体制改革；积极应对进 入“新常态”的财政收支形势；加大全口径预算管理的力度，实现国家治理现代化；调整财政收入 结构，使其具备现代财政制度的特点；理顺中央与地方财政关系等。为此，要加大预算制度改革及 财政支出结构调整力度，确保新《预算法》及各项改革任务的有效落实；加强公开透明、绩效导向 对预算改革的推动作用等。 ［关键词］“十三五”；财税改革；预算改革；财政体制 ［文章编号］ （ ） ［ 分类号］ ［文献标志码］ 1009 - 9190 2016 01 - 0016 - 16 JEL H20 A DOI:10.16529/ki.11-4613/f.2016.01.002 “ ” The Reform and Development of Fiscal and Taxation System in the 13th Five-Year Period GAO Pei-yong WANG De-hua ［ ］ “ ” Abstract Based on the summary of the the progress in the reform of fiscal and taxation system in the 12th Five-Year “ period, this paper proposes that the main tasks of reform and development of the fiscal and taxation system in the 13th ” Five-Year period include: comprehensively implementing the plan, proposed in the fifth Plenary Session of the 18th CPC Central Committee, to deepen the reform of fiscal and taxation system; actively responding to the fiscal and taxation “ ” revenue-expenditure situation in the New Normal ; strengthening the full-caliber budget management to achieve mod－ ernization of national governance; adjusting the structure of fiscal revenue and make it be a modern financial system; ’ straightening out the relationship between the central and local governments, etc. Therefore, it s needed to