本章以新中国成立以来我国税收制度改革、财政体制改革、财企关系改革和预算管理制度改革为主线,回顾了60年来我国在上述领域的重大改革措施,总结归纳了我国60年财政现代化模式的四条经验,即实事求是,不断总结经验教训;不断改革,推动财政现代化进程;稳字当头,奠定财政工作前提;促进减贫,向共同富裕道路迈进。结合中国经济体制改革的目标模式,提出了未来一段时期内我国在税收制度、财政体制和预算管理制度领域进一步改革的思路与措施。
<<This chapter recalls major reform measures in tax reforms,financial restructuring,the relationship between the government and enterprises,and the budget management. Then the author sums up experiences of road of exploration to the fiscal modernization in China,namely,seeking truth from facts by summing up experiences and lessons constantly,keeping up with the reform by promoting the fiscal modernization process,considering the stablity as a prerequisite for fiscal jobs,reducing the poverty to realize the common prosperity. Lastly,the author sets out the future for the tax reforms,financial restructuring,the relationship between the government and enterprises,and the budget management.
<<