党的二十届三中全会要求进一步全面深化改革，推进中国式现代化。其中，深化财税体制改革是至关重要的一环。财税改革作为体制机制改革的重要组成部分，能够为国家治理体系和治理能力现代化提供财力保障。现代财政制度是与中国式现代化相适应的财政制度，是数字财政、发展型财政以及经济建设财政。当前，财税体制改革已进入深水区，必须秉持正确的方法，形成一套系统的改革方法论。结合财税体制改革的重点难点，应坚持改革的问题导向和目标导向、坚持系统的改革方法、坚持在开放中推进改革、坚持不断提升改革能力。唯有不断提升改革能力，才是应对未来挑战、确保改革持续深化的根本途径。

深化财税体制改革, 财税改革方法论, 现代财政制度, 进一步全面深化改革

As an important part of institutional reform, fiscal and taxation reform can provide financial support for the modernization of the national governance system and governance capacity. The modern fiscal system is a fiscal system that is compatible with Chinese path to modernization, and is a digital fiscal system, a development-oriented fiscal system, and an economic construction fiscal system. At present, the reform of the fiscal and taxation system has entered the deep-water zone, and we must uphold the correct methods and form a systematic reform methodology. We should adhere to the problem-oriented and goal-oriented approach of reform, adhere to systematic reform methods, adhere to promoting reform in an open environment, and persist in continuously improving our reform ability.

deepening the reform of the fiscal and taxation system, methodology of fiscal and taxation reform, modern fiscal system, further comprehensively deepening reforms