The Historical Review Of Fiscal And Taxation System Since The Reform

The Party's fiscal policy, reflecting the Party's the strong effective leadership of the national economic life, is closely related to national economic development strategy and the vital interests of the people. As its fiscal policy can reflect the overall national economic policies and development path, the Party is always being in the position of leadership and decision-makers in the process of fiscal reform. For the purposes of the Party with experiences in social construction during the past thirty years, we can't discuss the financial system reform just from the historical aspects of the retrospective and reproduce, while it is necessary that we should refine and lift the historical experience and the historical law following the history track step by step. In the process of the exploration, we must establish a modern financial system, which is not only being based on the actual situation in China but also consistent with the development trend of the modern financial system.And then the modern financial system would play an important role of main force in further reforming, while improving people's living standards and promoting the development of the entire national economy and society, so it is very significant.According to above analysis, this article intends to expatiate on the history and the experience of the evolution of fiscal policy from the five aspects since the reform and opening. The contents of the paper are listed as follow:The first chapter introduces the basis and significance of thesis topics, research status, methods and ideas, etc., the focus of the party's fiscal policy and national fiscal policy and other related concepts and their connection to the preliminary defined;The second chapter summarizes the reform and opening up previously in the party's gains and losses on the basis of fiscal policy, focusing on reform and opening up the party in the reform of fiscal policy, the main contents of delegating powers and benefits, and the pros and cons of such policies;The third chapter discusses the future of our party of fiscal policy reform and opening up the implementation of the background of the second reform, tax system and tax system reform, contracting the main content of the pros and cons, etc.;The fourth chapter details the current tax system of our party - public finance and taxation system, and emphasized the public character of the modern tax system, positive impact;The fifth chapter review historical perspective the implementation of fiscal policy reform party made a general review of the entire reform process summarized the experience gained.In short, learning from history can be advantages and disadvantages, learning from history can also make us a better future. Research methods used and the study to the evolution of the party's fiscal policy and the experience of research perspective, summed up China's reform and opening up the financial work of the party leadership, which for the work of strengthening the party's effective leadership of the national economy, constantly enhancing the governance capability of the Party.