CAJ | 학술논문

党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》（以下简称《决定》）,对深化我国财税体制改革,更好地发挥财政在服务社会经济中的作用有着重要意义,也进一步为改革指明了前进的方向。本文通过分析我国当前财税体制中存在的税收法律制度不健全、中央和地方税收事与财权利不匹配、税制结构不合理、税收征管效率低等问题,提出面对新的形势,应在《决定》的指导下,构建科学现代化的税收体制,加快形成有利于转变经济发展方式、有利于建立公平统一市场的税收体制。
당적십팔계삼중전회통과적《중공중앙관우전면심화개혁약간중대문제적결정》（이하간칭《결정》）,대심화아국재세체제개혁,경호지발휘재정재복무사회경제중적작용유착중요의의,야진일보위개혁지명료전진적방향。본문통과분석아국당전재세체제중존재적세수법률제도불건전、중앙화지방세수사여재권리불필배、세제결구불합리、세수정관효솔저등문제,제출면대신적형세,응재《결정》적지도하,구건과학현대화적세수체제,가쾌형성유리우전변경제발전방식、유리우건립공평통일시장적세수체제。
The Decision Concerning Comprehensively Deepening Reforms issued in the Third Plenary Session of the 18th National Congress of CPC has an important significance in deepening the fiscal and taxation system reform and giving the better service to social economy from finance in China. It also indicates the forward direction for further reform. This paper focused on analyzing the current problems in public finance system. Under the new circumstance and the guidance of The Decision, a more scientific and modern tax system should be built, which will speed up the transition of the pattern of economic development and establish a fair and uniform market taxation system.