The Historical Process And Experience Research On The Reform Of Fiscal System Under The Leadership Of The Party’s During The New Period Of Reform And Opening Up

Since the reform and opening up, China’s economy has changed the poverty andbackwardness of the past, turning to the rich, strong and prosperous. From the highlycentralized planned economy system to the establishment of normative marketeconomy system, the comprehensive national power of our nation increasesceaselessly, the ability of international competition rises, and the living standard ofthe broad masses rises continuously. under the background of the reform and openingup and the correct leadership of the Party Central Committee and the State Council,the reform of fiscal system as the outbreak and the core of the reform of economicsystem that experiences several adjustments, from fiscal system with unified revenueand expenditure to the contract fiscal system, then to the revenue-sharing system,which always gives the help to the reform of economic system. So it is a thick andheavy in colors in the reform of economic system, and it makes great contributions topromote socialist modernization construction.With the transition of the economic system and from planned economy tomarket economy, the reform of fiscal system must be fit to achieve a win-winsituation. Every time, while the economy fluctuates, there will be correspondingmacro-control policies, and the implementation of macro-control makes the fiscalsystem reform for its echoes. In short, the double factors of the reform of economicsystem and the national macro-control ask the fiscal system to reform, develop andinnovate.The reform of fiscal system promotes the development of Health Science andeducation, which creates better conditions to realize the strategy of rejuvenating ourcountry by science and education; the reform of fiscal system ensures the success ofall reforms, which supports the state-owned enterprises, finance and rural areas. Atthe same time, the reform of fiscal system increases fiscal revenues, improves theability of state macro-control and the level of people’s living standard. However, thecurrent fiscal system is still not perfect, some problems are need to continuereforming, Such as the classification of fiscal revenue, unreasonable expenditurestructure, local financial capacity being insufficient, lack of legal management andeffective supervision, all of which ask the fiscal system to reform in order to furthermeet the requirement of the development of market economy. The Party has accumulated rich experience during leading the reform of fiscalsystem. First of all, we must adhere to the right ideological theory as the instruction.There is possibility to reform on condition that the thought liberate. Second, we mustadhere to the principle of making overall plans to deal with the relations betweencentral and local, national and the enterprise, the state and civil. A fair distribution offiscal can come true if these relations are handled well. Third, we should insist tocooperate with each other, for each reform is connected but isolated. So, the reform offiscal system must be matched with other reform. Finally, we should adhere to theprogressive principle, reform can not make snap, one pace can not reaches thedesignated position, the reform of fiscal system must develop in a gradually andstability way.At present, facing a new international and domestic situation, reviewing thehistorical reform process of fiscal system, analyzing the current fiscal system thatneed to continue reforming, summarizing the lessons of the reform of fiscal system,and all of these are further reform and improve our nation’s fiscal system, andpromote the business of the reform of fiscal system to continue to advance, so it haveimportant and far-reaching significance in theory and practice.