在过去五年里，中国在改进预算管理制度、完善税收制度、建立事权和支出责任相适应的制度三个方面取得了重要进展。中国已经提出了建设现代化经济体系的战略目标，财税体制改革将在其中将扮演何种角色？下一阶段财税体制改革的重点和步骤是什么？面对全球性的减税竞争，中国将如何回应？

Over the past five years, China has greatly improved its budget management system and tax scheme and established a regime that defines the respective financial powers and expenditure responsibilities of the central and local governments. What role will the fiscal and tax reform play in China’s achieving the strategic goals for a modernised economy? And how will China respond to global tax-cut competition?