论文部分内容阅读
财税体制改革是全面深化改革的重点之一,2016年,预算管理制度、税收制度、建立事权和支出责任相适应制度三方面改革继续推进,现代财政制度建设迈出了实质性步伐。预算制度改革是深化财税体制改革的首要内容。2016年,预决算公开范围和程度进一步扩大,各级公开操作程序更加规范。按照预算法要求,全面规范、公开透明的预算制度是国家治理体系和治理能力现代
In fiscal 2016, the reform of the fiscal and taxation system was one of the focuses of deepening the overall reform. In 2016, the reform of the budget management system, taxation system, establishment of the power of attorney and the system of accountability for expenses and expenditures continued to be promoted. The construction of the modern financial system has taken substantive steps. The reform of the budget system is the primary content of deepening the reform of the fiscal and taxation system. In 2016, the scope and extent of the open budget of the final accounts were further expanded, and the open operating procedures at all levels were more standardized. In accordance with the requirements of the budget law, a fully standardized and open budget system is a system of state governance and governance capacity of the modern