中国社会科学院财经战略研究院重大成果党的十八届三中全会作出的《中共中央关于全面深化改革若干重大问题的决定》,对深化财税体制改革作出战略部署,提出了“建立现代财政制度”的改革目标。当前,中国经济社会发展中面临的诸多难题的破解,几乎都要以财税体制改革的全面深化为前提,现行财税体制已经演化为各方面改革深入推进的瓶颈地带和焦点环节。中国社会科学院财经战略研究院推出的《中国财政政策报告2013/2014:将全面深化财税体 The Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform Made by the Third Plenary Session of the 18th CPC Central Committee with Major Achievements Made by the Institute of Financial Strategy Research of the Chinese Academy of Social Sciences made a strategic plan for deepening the reform of the fiscal and taxation system and put forward the proposal of establishing a modern financial system “Reform goal. At present, almost all the problems that China faces in its economic and social development must be resolved on the basis of the all-round deepening of the fiscal and taxation system reform. The current fiscal and taxation system has evolved into the bottleneck and the focus of all aspects of reform and deepening reform. China Academy of Social Sciences, Institute of Financial Strategy launched the ”China’s fiscal policy report 2013/2014: Comprehensively deepen the fiscal body