中文摘要：

财政是国家治理的基础和重要支柱,这与＂理财治国＂观念一脉相承。在现代国家,法治构成了国家运行和发展的基本轨道,因此,国家治理的现代化从本质上看就是国家治理的法治化。从整体主义视角出发,财税改革与财税法治密切衔接、相互配合,堪称国家治理的两大核心要素,共同铺就了建立法治化的现代财政制度的必由之路。将《三中全会决定》、《四中全会决定》以及其他中央文件结合起来看,便可管窥法治框架下的财税改革整体方案和行进路线,其需要从财税立法、财税法律实施等角度着力构建,并且以机构设置的改善、专业人员的充实为内部配套,以政治体制的优化、经济体制的升级为外部保障。通过明确和坚守财税改革的法治思维,能够有力推动我国财税法治体系的全面形成和顺畅运行,进而切实增进民生福祉、保障纳税人权益、维护社会公平正义、实现国家长治久安。

英文摘要：

Finance is the foundation and important pillar of state governance,which is coherent with the idea of public finance and state governance. Moreover,since the rule of law constitutes the basic route of modern countries’ development,the modernization of state governance is the legalization of state governance. From the perspective of holism,fiscal and tax reform links up and coordinates with the legalization of fiscal and tax system,forming two core elements of governance,and paving the way for modern fiscal system in the rule of law. When combining the decision of the third plenary session of the 18 th CPC Central Committee with the fourth plenary session,we can find the overall scheme of the legal route of fiscal and tax reform. It needs to be constructed from the aspects of legislation and law enforcement,with the improvement of institutions and the enrichment of staff as internal support and the optimization of the political system and the upgrade of economic system as external support. Clarifying and sticking to the legal way of thinking benefits the comprehensive formation and smooth running of our country’s fiscal and tax law system,thus promoting people’s livelihood,protecting taxpayers’ rights,guaranteeing social equity and justice and maintaining prolonged stability.