Abstract: From planning for further comprehensive deepening of reform to planning for a new round of financial and tax system reform，advancing the new round of financial and tax system reform in the historical context of further comprehensive deepening of reform not only means that 2024 is another important year for China's financial and tax system reform，but also marks the foundation and important pillar of national governance，the financial and tax system，once again entering the core area of comprehensive deepening reform
This is the first fiscal and tax system reform planned to further deepen the reform of Chinese path to modernization in an all-round way after the Third Plenary Session of the 18th CPC Central Committee fundamentally corrected the position of the fiscal and tax system for the first time from the historical height of national governance It can be believed that，based on the overall development of the Party and the country，the new round of fiscal and tax system reform will play a fundamental and supporting role in further deepening the reform and promoting the process of Chinese path to modernization
As an important part of further comprehensively deepening the reform，the plan for the new round of fiscal and tax system reform should be launched from the following four aspects: Firstly，the main direction is to focus on breaking down the system and mechanism barriers that hinder the smooth progress of Chinese path to modernization，and provide strong impetus and system guarantee for Chinese path to modernization Secondly，taking the series of reform deployments and achievements made since the Third Plenary Session of the 18th Central Committee of the Communist Party of China regarding the establishment of a modern fiscal and tax system as the logical starting point Thirdly，first focus on the concerns of relevant behavioral subjects，and focus on stabilizing their expectations，stimulating their intrinsic motivation and innovative vitality Fourthly，inheriting historical traditions and serving as a “vanguard” and “assault team” in further deepening reforms

Key words: a new round of financial and tax system reform, further comprehensively deepen reforms, chinese modernization, modern financial and tax system, tax sharing system

摘要： 作为进一步全面深化改革的重要组成部分，新一轮财税体制改革的谋划宜从如下四个方面展开：第一，以着力破解妨碍中国式现代化顺利推进的体制机制障碍，以为中国式现代化提供强大动力和制度保障为主攻方向。第二，以党的十八届三中全会以来围绕建立现代财政制度和现代税收制度所作出的一系列改革部署和所取得的一系列进展和成果为逻辑起点。第三，首先盯住相关行为主体关切，将着力点和着重点放在稳定相关行为主体预期、激发相关行为主体内在动力和创新活力上。第四，承继历史传统，在进一步全面深化改革中充当“先锋官”和“突击队”。

关键词: 新一轮财税体制改革, 进一步全面深化改革, 中国式现代化, 现代财税体制, 分税制