财税体制【英】

fiscal and taxation systems

译文来源

Xi Jinping. Xi Jinping: The Governance of China [M]. Beijing: Foreign Languages Press, 2014: 88.

定义

也称为“财政体制”，是“财政管理体制”的简称（王美涵，1991：193）。“财政体制有广义和狭义之分。广义的财政体制是规定各级政府之间以及国家同企业、事业单位之间在财政资金分配和管理职权方面的制度；而狭义的财政体制就是国家预算管理体制，它是在中央与地方政府之间以及地方各级政府之间划分预算收支范围、财政资金支配权和财政管理权限的一项重要制度”（舒天戈，司江伟，2014：604）。财税体制的核心是正确处理中央和地方、国家与企业之间财权的划分问题，亦即解决集权与分权的关系问题。“正确的财税体制，不仅有利于充分发挥国家财政的职能作用，而且有利于调动各方面的积极性，促进国民经济的发展”（王美涵，1991：193）。从建国后到现在，我国的财税体制已经伴随各时期经济形势的发展变化相应地发生了变化，逐渐由中央集权型“统收统支”体制变与国际接轨的分权型“分税制”和公共财政体制（郭熙元，2014：253）。

定义来源

[1] 王美涵.税收大辞典[Z].辽宁人民出版社，1991.
[2] 舒天戈，司江伟.领导干部知识素养提升（下）[M].红旗出版社，2014.
[3] 郭熙元.改革不容拖延：中国崛起的历史性抉择[M].中国发展出版社，2014.

例句

1. 财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。现行财税体制是在1994年分税制改革的基础上逐步完善形成的，对实现政府财力增强和经济快速发展的双赢目标发挥了重要作用。——《习近平谈治国理政》，2014：80

1. Finance is the foundation and an important pillar of national governance. Good fiscal and taxation systems are the institutional guarantee for improving resource allocation, maintaining market unity, promoting social equity; and realizing enduring peace and stability. Developed on the basis of the tax distribution system reform initiated in 1994, the current fiscal and taxation systems have played an important role in increasing the government’s financial strength and promoting the rapid growth of the economy. -Quoted from Xi Jinping: The Governance of China, 2014: 88.

2. 随着形势发展变化，现行财税体制已经不完全适应合理划分中央和地方事权、完善国家治理的客观要求，不完全适应转变经济发展方式、促进经济社会持续健康发展的现实需要，我国经济社会发展中的一些突出矛盾和问题也与财税体制不健全有关。——《习近平谈治国理政》，2014：80

2. As the situation changes, the current fiscal and taxation systems cannot effectively respond to the requirements for dividing powers between the central and local governments to improve national governance. They have lagged behind our effort to transform the economic growth pattern and promote the sustained and healthy development of the economy and society, and are causing problems that hinder economic and social development. -Quoted from Xi Jinping: The Governance of China, 2014: 88.

3. 这些改革举措的主要目的是明确事权、改革税制、稳定税负、透明预算、提高效率，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、有利于推进基本公共服务均等化的现代财政制度，形成中央和地方财力与事权相匹配的财税体制，更好发挥中央和地方两个积极性。——《习近平谈治国理政》，2014：80

3. The main aim of the reform is to clearly define authority of office, reform the taxation system, make tax burdens stable and budgets transparent, and increase efficiency. It also aims to accelerate the development of a modern fiscal system that is conducive to the transformation of the economic growth pattern, the establishment of a fair market under unified rules, and the promotion of equal access to basic public services; develop fiscal and taxation systems that are compatible with the financial resources and authority of office of the central and local governments; and mobilize the initiative of both the central and local governments. -Quoted from Xi Jinping: The Governance of China, 2014: 89.

网络参考例句

例句 1：
多管齐下：降低社会保障可持续发展的运行成本与管理成本 社会保障可持续发展，影响因素繁多且错综复杂，从经济目标考虑，充分就业理所当然地可以减轻社会保障可持续发展的负荷，通过财税体制改革、生产要素分配体制改革、社会保障分配体制改革、转移支付政策降低贫富差距均是重要的措施。——《中国社会保障制度可持续发展的分析与评估》，武汉大学博士学位论文，2004
Lower the operation and management cost of sustainable development of social security There are many complicated factors affecting the sustainable development of social security. Considering the economic goal, there are some important measures to ensure the sustainable development of social security, including full-employment that naturally can relieve the burden of social sustainable development, fiscal and tax system reform, production elements distribution reform, social security distribution system reform, and transfer payment policy that may lower the margin between the rich and the poor.

例句 2：
财税体制改革是全面深化改革的抓手，重大改革必须于法有据，所以财税体制改革应立法先行。——“房地产税改革与立法关系研究”，载于《行政与法》2016年第6期
The reform of the financial and tax system is the starting point for deepening the reform in a comprehensive way, and major reforms must be based on the law.

例句 3：
财税体制在不同时期具有不同意义，财税体制改革在特定的历史时期会以其自身所特有的方式呈现。——“财税体制改革横向规制论”，载于《广西政法管理干部学院学报》2015年第3期
The fiscal system has different meanings in different periods, and the reform of the financial and tax system will take place in a specific historical period in its own unique way.