把握财税体制改革重要原则

Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a foundation for national governance, aiming to optimize resource allocation, maintain market unity, promote social equity, and ensure long-term stability of the state [1] Group 1: Fiscal Policy and Economic Development - The "14th Five-Year Plan" suggests leveraging proactive fiscal policies to enhance fiscal sustainability, which is a key component of Xi Jinping's economic thought [1] - The need for deepening fiscal and tax system reforms is highlighted, focusing on the relationship between government and market, efficiency and equity, and growth and sharing [2] Group 2: Central and Local Government Dynamics - The fiscal system should ensure sufficient macro-control capabilities for the central government while granting local governments adequate autonomy and development space [2] - It is crucial to clearly define the responsibilities and expenditure duties of different government levels, matching them with appropriate financial resources [2] Group 3: Balancing Efficiency and Equity - The article discusses the need for a dynamic balance between efficiency and equity in tax design and fiscal expenditure, promoting a virtuous cycle where both aspects enhance each other [3]