财税体制改革【英】

the reform of the fiscal and taxation systemthe reform of the fiscal and tax systemsfiscal and tax reform

译文来源

[1] Xi Jinping. Xi Jinping: The Governance of China [M]. Beijing: Foreign Languages Press, 2014: 88.
[2] Report on the Work of Government, 2015. via:
http://english.gov.cn/archive/publications/2015/03/05/content_281475066179954.htm
[3] Report on the Work of the Government, 2016. via: http://english.gov.cn/premier/news/2016/03/17/content_281475309417987.htm

定义

财税体制改革是指为了适应社会主义有计划地发展商品经济的需要，对我国传统的财政体制和税收体制进行的改革。新中国成立以后，我国的财税体制一直存在着财权集中过多和分配上统收统支的现象，国家忽视价值规律和市场机制的作用，直接以行政手段管理财政税收，在分配关系上，吃“大锅饭”现象严重，不利于调动各方面的积极性，束缚了生产力的发展。党的十一届三中全会以后，作为国家经济体制改革重要组成部分的财政体制改革不断发展，取得了明显的成果（张首吉，1992：290）。1994年之前的财税体制改革主要为“分灶吃饭”和财政大包干，虽然确实起到了促进各地政府努力增产增收的现象，但也带来了一些问题。1994年以后，以分税制改革为起点，开始了新一轮的改革（韩琪，2013：202-204）。十八大以来，党中央继续深化财税体制改革。“党的十八届三中全会部署了深化财税体制改革的重大任务，在完善税收制度上提出了‘深化税收制度改革，完善地方税体系，逐步提高直接税比重’‘稳定税负、保持现有中央与地方财力格局总体稳定’以及推进相关税制改革的总体要求”（新一轮财税体制改革及其影响_财经_中国网. via:
http://finance.china.com.cn/roll/20150828/3316101.shtml）。

定义来源

[1] 张首吉.党的十一届三中全会以来新名词术语辞典[Z].济南出版社，1992.
[2] 韩琪.中国经济概论（2版）[M].清华大学出版社，2013.
[3] 新一轮财税体制改革及其影响_财经_中国网. via: http://finance.china.com.cn/roll/20150828/3316101.shtml

例句

1. 第三，关于深化财税体制改革。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. Third, continuing the reform of the fiscal and taxation systems. 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 system6 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 Report on the Work of Government, 2015.

2. 制定并实施深化财税体制改革总体方案，预算管理制度和税制改革取得重要进展，专项转移支付项目比上年减少1/3以上，一般性转移支付比重增加，地方政府性债务管理得到加强。——《2015年政府工作报告》

2. We formulated and implemented a coordinated plan for deepening the reform of the fiscal and tax systems. Important progress was made in the reform of the budgetary management and tax systems. The number of items receiving special transfer payments was over one third less than that of the previous year, and the proportion of transfer payments for general purposes was increased. Management of local government debt was strengthened. -Quoted from Report on the Work of Government, 2015.

3. 加快财税体制改革。推进中央与地方事权和支出责任划分改革，合理确定增值税中央和地方分享比例。把适合作为地方收入的税种下划给地方，在税政管理权限方面给地方适当放权。进一步压缩中央专项转移支付规模，今年一般性转移支付规模增长12.2%。——《2016年政府工作报告》

3. Fiscal and tax reforms will be stepped up. We will move forward with the reform of the way powers and expenditure responsibilities are shared between the central and local governments, ensuring that the proportion of VAT revenue received by the central and local governments is determined appropriately. Taxes suitable as sources of local government revenue will be handed over to local governments along with the corresponding administrative powers. Central government special transfer payments to local governments will be further reduced, while this year's general transfer payments will be increased by 12.2%. -Quoted from Report on the Work of the Government, 2016.

网络参考例句

例句 1：
自1994年财税体制改革以来，我国已经明确规范了中央和省级的财政关系，但对省与省以下的行政组织之间的财政分配关系缺乏明确的指导和规定，直至目前为止，省以下的财权和事权关系仍较为混乱，各地划分方法不一。——《从“市管县”到“省直管县”：财政体制转型问题研究》，河南大学硕士学位论文，2012
Since the reform of finance and taxation in 1994, it has had a clear specification of the relations between the central authorities and provincial level, but it is still lack of the clear specification of the relations of the financial distribution among the administrative organizations in the provinces or below the provincial level. Until now, the financial and business powers are still disordered owing to without a unified approach of division.

例句 2：
党的十八大以来，特别是党的十八届三中全会再次明确深化财税体制改革——完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率建立现代财政制度，发挥中央和地方两个积极性。——《略论中央苏区时期的税收工作》，湘潭大学硕士学位论文，2014
Since the eighteenth congress, especially in the third plenary session of the 18th has cleared again, we will deepen reform of the fiscal and taxation system, perfecting legislation, clear voice, reform of tax system, stable and transparent budget tax bur

例句 3：
财税体制改革的总体目标是在法治框架下，建立现代财政制度，推进经济和社会的可持续发展，实现公共财产和改革发展成果为全体国民共享。——“论财税体制改革的正当性——公共财产法语境下的治理逻辑”，载于《清华法学》2014年第5期
The overall objective of the reform of fiscal and taxation system is to establish a modern fiscal system under the framework of the rule of law, to promote the sustainable development of economy and