关键词: 新发展阶段, 财税体制, 现代化

Abstract: Under the background that China is entering the new development stage of embarking on a new journey to fully build a modern socialist country, this paper reviews the fiscal and tax reform experiences since the 18th CPC National Congress, verifies the goal of the 14th FiveYear Plan and the LongRange Objectives through the Year 2035, and studies the current requirements of deepening fiscal and tax system reform in the new development stage. It is elaborated mainly from five aspects: deepening the reform of budget system, rationalizing the relationship between central and local governments, optimizing modern tax governance, improving debt management system and promoting the construction of fiscal and tax law. By grasping the development trend and basic direction of China's fiscal and tax reform, this paper strives to provide strong support for the construction of modern fiscal and tax system.

Key words: new development stage, fiscal and tax system, modernization