现代财税体制是市场经济与国家治理的关键连接点。财政社会学理论揭示了财税与经济、社会、政治等方面的相互影响关系，这是以财税体制改革驱动宏观经济治理体系健全的理论基础。研究发现，财税体制在资源配置、市场统一、社会公平正义及国家长治久安等方面作用于宏观经济的基本运行，为财税体制改革促进宏观经济治理体系的完善提供了政策指引。基于财税体制与宏观经济运行的内在传导机理，新一轮财税体制改革应聚焦于预算制度、税收制度以及央地关系调整等方面，并以此推动进一步全面深化改革，赋能宏观经济治理体系的健全与完善。

财税体制改革, 宏观经济治理, 财政社会学

The modern fiscal and taxation system is a key connection point between the market economy and national governance. The theory of fiscal sociology reveals the mutual influence between finance and taxation and economic, social, and political aspects, which is the theoretical basis for the soundness of the macroeconomic governance system driven by the reform of the fiscal and taxation system. The study found that the fiscal and taxation system plays a fundamental role in the basic operation of the macro economy in terms of resource allocation, market unification, social fairness and justice, and long-term national stability, providing policy guidance for the reform of the fiscal and taxation system to promote the improvement of the macroeconomic governance system. Based on the internal transmission mechanism between the fiscal and taxation system and macroeconomic operation, the new round of fiscal and taxation system reform should focus on the budget system, tax system, and adjustment of central-local relations, and promote comprehensive deepening of reform to enable the sound and perfect macroeconomic governance system.

fiscal and taxation system reform, macroeconomic governance, fiscal sociology