新华社北京8月8日电 题：持续深化改革 加快建立现代财税体制 新华社记者申铖 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。 预算制度改革持续深化、税制改革取得积极进展、财政体制进一步健全……"十四五"时期，一系列财税 体制改革蹄疾步稳、向纵深推进，为促进经济社会持续健康发展、推进国家治理体系和治理能力现代化 提供了有力支撑。 深化预算制度改革 深化零基预算改革，是深化预算制度改革的一项重要内容。打破"基数+增长"的预算固化格局，进一步 优化财政支出结构……这场从"零"开始的改革，近年来在安徽、四川、甘肃等多地积极推进。 数据显示，2024年个税汇算中享受专项附加扣除的人数达1.19亿人，较2020年初次汇算增长55%，减税 金额增长156.5%，由2020年的1160亿元增加到今年近3000亿元。 预算体现国家的战略和政策，反映政府活动范围和方向，是推进国家治理体系和治理能力现代化的重要 支撑。"十四五"时期，一系列部署和举措扎实推进，我国预算制度改革向纵深推进。 安排超长期特别国债3000亿元支持消费品以旧换新，比上年增加1500亿元；安排超长期特别国债2000亿 ...

Core Viewpoint - The construction of an independent Chinese fiscal knowledge system is essential for addressing China's fiscal issues and supporting the modernization and national rejuvenation efforts, guided by Xi Jinping's economic thought [1][5][15]. Group 1: Theoretical Foundation - The independent Chinese fiscal knowledge system must integrate Marxist principles with China's specific realities and excellent traditional culture, forming its core and root [2][3]. - The system should be based on the successful practices of China's fiscal policies since the establishment of the new China, particularly post-reform and opening up, which cannot be solely derived from foreign textbooks [4][5]. Group 2: Practical Application - The primary goal of constructing the independent fiscal knowledge system is to closely align with the practical needs of China's modernization, ensuring that fiscal practices are effectively communicated and understood [5][6]. - The system should focus on elevating successful fiscal experiences to a theoretical level, contributing to knowledge and theoretical innovation in the field of fiscal studies [5][12]. Group 3: Market Economy Context - The socialist market economy system serves as the foundational basis for the independent fiscal knowledge system, emphasizing the relationship between government and market roles in resource allocation [6][7]. - The system must address both public needs and market failures, ensuring that fiscal activities are defined and structured according to the requirements of a high-level socialist market economy [8][9]. Group 4: Logical Framework - The independent fiscal knowledge system should prioritize meeting social public needs as its underlying logic, moving beyond traditional state-centric definitions of fiscal activities [10][11]. - This approach allows for a comprehensive understanding of fiscal operations and their evolution in response to societal demands, thereby enhancing the relevance of fiscal policies [11][12]. Group 5: Strategic Goals - The transition from "localization" to "Chinese autonomy" in fiscal studies reflects a higher ambition to establish a self-sufficient and independent theoretical framework that serves China's modernization efforts [12][13]. - Emphasizing autonomy does not exclude the incorporation of beneficial elements from foreign fiscal theories, but rather seeks to harmonize these insights with China's unique context [13][14]. Group 6: Historical Context - The construction of the independent fiscal knowledge system must be situated within the broader historical context of building a modern socialist state, reflecting the achievements of civilization progress [15][16]. - Understanding the relationship between modern fiscal systems and governance is crucial for developing a fiscal framework that aligns with contemporary needs and future directions [16][17].