CAJ | 학술논문

十八届三中全会明确提出我们要“建立现代财政制度”。本文首先回顾了新中国财政制度演进的历史脉络，以便揭示财政制度与政治经济制度以及传统、文化等非正规制度之间的相互关联。其次本文认为现代财政制度建设必须以国家治理体系和治理能力的现代化为逻辑起点，服务于政府与市场、社会组织、纳税人及政府间关系的重新定位。最后本文认为推进现代财政制度建设需要制定财政基本法，建立具有权威性的财政法律框架；以营改增为突破口，完善税收制度体系；加强预算制度建设，提高财政支出效率；建立事权和支出责任相适应的制度，优化政府间财政关系。
십팔계삼중전회명학제출아문요“건립현대재정제도”。본문수선회고료신중국재정제도연진적역사맥락，이편게시재정제도여정치경제제도이급전통、문화등비정규제도지간적상호관련。기차본문인위현대재정제도건설필수이국가치리체계화치리능력적현대화위라집기점，복무우정부여시장、사회조직、납세인급정부간관계적중신정위。최후본문인위추진현대재정제도건설수요제정재정기본법，건립구유권위성적재정법률광가；이영개증위돌파구，완선세수제도체계；가강예산제도건설，제고재정지출효솔；건립사권화지출책임상괄응적제도，우화정부간재정관계。
The Third Plenary Session of the 18th CPC Central Committee pointed out to establish a modem pub- lic finance system, then what is modem public finance system, why should establish modern public finance sys- tem, how to establish modern public finance system, etc, which constitute the issues that we must think deeply and resolve. This paper reviews the evolution of China＇s public fmance system, in order to reveal the intercon- nection between the public finance system and the political and economic systems as well as non- formal system of traditions and culture. Then this paper argues that the modern public finance system must build on the mod- ernization of national governance system and governance capacity, and serve the reposition of the relationship between the government and market, social organization, taxpayer and the intergovernmental relations. Finally, we believe that the building of modern public finance system needs to enact basic law of public finance, improve the taxation system and budgetary system, and establish the expenditure system commensurate with the adminis- trative authority.