财政是国家机器的物质基础和国家宏观调控的主要政策工具,在国家治理中起着支柱性作用。税收既是国家财政的主要收入来源,也是国家调节经济社会生活的重要手段。发挥财税政策作用,促进城乡统筹发展,让全体人民共享改革发展红利,是政府的重要施政目标。河北经贸大学古建芹教授新书《推进城乡统筹发展的财税政策研究》对如何以财税政策助推城乡统筹发展做了系统阐述。作者在完成推进城乡统筹发展的财税政策研究项目结项报告的基础上,跟踪相关领域的发展变化,先后主 Finance is the material basis of state machinery and the main policy instrument of state macro-control and plays a pillar role in state governance. Tax revenue is not only the main source of revenue for state finance, but also an important means for the state to regulate economic and social life. To play the role of fiscal and taxation policies to promote overall development of urban and rural areas so that all citizens share the dividends for reform and development is an important administrative objective of the government. Professor Gu Jianqin from Hebei University of Economics and Business, a new book entitled “Research on the Fiscal and Tax Policies to Promote the Overall Development of Urban and Rural Areas”, systematically elaborates on how to boost the overall development of urban and rural areas with the fiscal and taxation policies. Based on the completion of the final report of the fiscal and taxation policy research projects that promote the overall development of urban and rural areas, the author tracks the development and changes in related fields and successively