五、推進法治財政建設，加快財稅立法步伐，提高法治政府的現代治理能力
現代財政制度是法治財政，遵循財政法定、權力制衡、財政公開等基本原則，有利于財政收支活動和管理行為的制度化、規范化、透明化。
法治是國家治理的根本特征，是衡量國家治理是否現代化的基本標準。黨的十八大提出“法治是治國理政的基本方式”、“更加注重發揮法治在國家治理和社會治理中的重要作用”、“提高領導干部運用法治思維和法治方式深化改革、推動發展、化解矛盾、維護穩定能力”等要求。因為法治作為一種規則的治理模式，能夠最大限度地表達民情、反映民意、匯聚民智，最為廣泛地統合分歧、贏得理解、凝聚共識，最為有效地增強改革成果的權威性、科學性與可接納度。特別是隨著改革進入攻堅期和深水區，面對思想觀念的障礙與利益固化的藩籬，用法治思維指導改革進程尤顯重要。《決定》對“推進法治中國建設”作出了全面部署。現代財政制度是法治財政，只有按照《決定》提出的“堅持依法治國、依法執政、依法行政共同推進，堅持法治國家、法治政府、法治社會一體建設”的要求，推進法治財政建設，才能為建立現代財政制度提供法治保障，實現“良法善治”。
立法是法治的起始環節和核心內容。財稅法律是中國特色社會主義法律體系的重要組成部分，是需要加強的重點領域立法。《決定》將“完善立法”作為建立現代財政制度的首要任務，明確提出了“落實稅收法定原則”的要求。當前我國財稅法律尚不健全，一些基本的財稅法律尚未制定，財稅立法質量也有待提升。財稅法律體系包括財政基本法、財政收入法、財政支出法、財政管理法、財政監督法。應當制定國家財稅改革和財稅立法中長期規劃，突出重點，堅持立改廢并舉，提高立法的科學化、民主化水平。要完善財稅立法的機制和程序，拓展人民有序參與立法途徑，發揮立法的引領和推動作用。當前財稅立法的重點是，加快修訂《預算法》，發揮其在財稅法律體系中的龍頭作用;制定《轉移支付法》，建立法律化、科學化、透明化的轉移支付制度;結合增值稅改革、房地產稅改革等，將現行大多數稅種暫行條例上升為法律，落實稅收法定原則;修訂《稅收征收管理法》，為推進稅制改革創造征管條件;制定《行政收費法》，規范收費、基金等征收管理;制定《政府債務法》，規范政府債務行為;制定《政府投資法》、修訂《政府采購法》，規范財政資金支付使用。從長遠看，我國亟需制定《財政法》甚至修訂《憲法》，對事權、財權、支出責任劃分等財稅體制問題作出規定，這是建立規范穩定的財稅體制的根本保障。
“徒法不足以自行”。要按照嚴格規范公正文明執法的要求，推進依法理財和依法治稅，堅決摒棄按計劃征稅，切實保障財政資金依法及時征繳和撥付。完善財稅執法體制，特別是國稅、地稅征管體制。完善行政執法程序，規范執法自由裁量權。暢通財稅救濟機制，探索財稅法院的設置，切實保護財稅相對人合法權益。
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Establishing Modern Financial System and Promoting Modern Government Governance
Shi Yajun Shi Zhengwen
[Abstract]Finance is the basis of governments public affairs,the fundamental means, and important pillar of government governance. Promoting the breakthrough reform in the field of finance and taxation and accelerating the establishment of modern financial system are the inevitable choices and critical initiatives in order to promote the modernization of government governance. Therefore, it is necessary to deepen the reform of public finances, promote the transformation of government functions, and improve the modern governance ability of service-oriented government; It is necessary to establish the modern budget administration system, regulate effectively the government behaviors, and improve the modern governance ability of responsible government. It is necessary to establish the modern tax system, promote the fair competition and distributive justice, and improve the modern governance ability of regulation government, It is necessary to deepen the reform of tax sharing system, build the reasonable, and normative relationship between the governments and improve the modern governance ability of different governments as a whole. = It is necessary to promote the construction of finance ruled by law, accelerate the pace of legislations in the field of finance and taxation, and improve the modern governance ability of government ruled by law.
[Key words]modern financial system, government governance, reform of administrative system, modernization
[Authors]Shi Yajun, Secretary of the Party Committee of China University of Political Science and Law, Professor, Doctoral student advisor, Vice President of the Association of Public Administration of China; Shi Zhengwen, Director of the Center for Fiscal and Tax Law Research of China University of Political Science and Law, Professor, Doctoral student advisor, Vice President of China Association for Fiscal and Tax Law. Beijing 100088
