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| Deepening Reform of Fiscal and Taxation Systems: Expediting Finance Law |
| LIU Xiao-chuan1，2, XU Lei2 |
1.Institute of Public Finances of Shanghai University of Finance and Economics, Shanghai, 200433;
2. College of Public Economics and Management of Shanghai University of Finance and Economics, Shanghai, 200433 |
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Abstract Deepening the reform of fiscal and taxation systems is a major task put forward at the third plenary session of the eighteenth CPC central committee. It is a deep reform related to national governance system and the modernization of governance capacity. We need to focus on deepening the reform in accordance with the central government’s requirements of “legislation first, reform later”. The top priority to the reform of fiscal and taxation systems is to enact higher-level law guiding finance and taxation, namely, Fiscal Law. Finance Law is the spiritual interpretation of Constitution, the legal norm for fiscal and taxation work, and the basis of the fiscal and taxation reform. Finance Law will focus on improving budget control system, deepening the reform of taxation system, and coordinating the financial relationship between central and local governments so as to help deepen fiscal and taxation systems. Only under the guidance and support of Finance Law can the reform of fiscal and taxation be deepened in accordance with the law, designed systematically, and pushed forward in an orderly fashion.
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Received: 19 October 2016
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2016, Vol. 33 
