构建和谐社会:财税政策的调整与取向

On Construction of a Harmonious Society and the Related Adjustments of Fiscal and Tax Policies

本文认为,从财税的工具价值来说,它与构建和谐社会,有内在的统一性,即手段与目标之间具有充分的相容性。这种相容性及其程度,从根本上决定了财税政策的功能及其发挥作用的空间大小。从社会学意义上来分析,当前财税政策的取向:一是优化公共收入结构,摆正“公共权力收入(税收)”与“公共产权收入”的关系;二是依据起点公平、过程公平和结果公平来安排财税政策,促进“群体性分配”的公平,逐步实现发展成果的共享;三是建立改革成本的合理分担机制,实现“和谐改革”;四是创造和维护平等竞争的市场环境,实现“和谐发展”。

This article argues that the thought of building a harmonious society implies an overall change of social values and governmental policies including fiscal and tax policies. Moreover, the role of fiscal and tax policies play in building a harmonious society is determined by their compatibility. To fulfill this task, the fiscal and tax policies should make adjustments to optimize the structure of public revenues, put more emphasis on equity, establish a mechanism to rationally share the burden of reform and maintain an equally competitive market environment.