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财政问题,实质上就是公共资源配置体系与机制问题,与公共权力主体的系统化改革息息相关,与整体资源配置机制改革息息相关。党的十八届三中全会在《中共中央关于全面深化改革若干重大问题的决定》中指出,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。
The fiscal issue is essentially a system of public resources allocation and mechanism. It is closely linked to the systematic reform of public power and is closely linked to the reform of the overall resource allocation mechanism. The Third Plenary Session of the 18th Central Committee of the Party pointed out in “Decision of the CPC Central Committee and Central Committee on Several Important Issues concerning the Overall Deepening of Reform” that finance is the foundation and important pillar of state governance. The scientific fiscal and taxation system is to optimize the allocation of resources, safeguard market unity and promote social Fair, and realize the system of long-term peace and stability of the country.