关键词: 财税, 财税改革, 财税治理

Abstract: Since the fiscal and taxation reform in 1978 has been nearly 40 years, this reform became a road through the clutter, going out of the country, through the implementation of “the Belt and Road”strategy to achieve global financial governance. In this process, we can see our fiscal and tax reform from the two“mirror”. First, the domestic “mirror”, China’s fiscal and taxation reform originated and started in the country, seemingly no big relationship with the world, but in fact, it is an integral part of the world. Second, the international “mirror”, China’s fiscal and taxation reform has never been out of the international environment, but in the international economic arena behind the scenes. The fiscal and tax reform is not only a road that the Chinese economy from the planned economy to the market economy, a road of rebirth, but also a road on which the Chinese dream and the Chinese nation’s comprehensive revival come true. This paper examines China’s fiscal and taxation reform from a global perspective. After examining the key point of the reform of the fiscal and taxation system, it has been found that important reforms such as tax reform, tax sharing, public finance and modern fiscal system have helped China get a big increase for 40 years. Thus, the reform has accumulated a wealth of “Chinese experience”, forming a typical “China model”, which can promote global financial governance and provide a “Chinese sample” for the world. This perspective will help us sort out the successful experience of the past and enhance the confidence and strength to deepen the reform in future.

Key words: fiscal and taxation, reform, governance