中国公共财政面临的挑战与对策

China's Public Finance Reforms:Challenges and Options

改革开放以来我国在经济上取得了惊人成就,然而也出现了诸如收入差别扩大、社会保障薄弱,环境污染加重等问题,亟须政府增加转移支付和提供更多的公共消费品。与此同时,我国也面临企业要求减少税赋的压力。为了保持社会稳定和经济持续发展,我国应该优化财政支出结构,提高公共消费品支出在政府支出中的比重;继续改革税制,优化税率;继续缩小政府消费,提高政府效率;加大扶贫力度,建立可行的私人捐献免税法,鼓励私人扶贫;发挥地方政府在提供公共产品、调节收入分配和筹措资金中的作用。

This paper discusses the challenges faced by China＇s public sector, and provides policy suggestions on how to solve China＇s problems such as income inequality, weak social security, and environmental damage through public finance reforms. China now faces both increasing demand for income transfers and public goods provisions and growing pressure to lower business taxes. To insure social stability and to promote sustainable growth, the government should provide more public consumption goods and services, cut government personnel and administrative expenditures, optimize the tax system, allow tax exemption on private donations to encourage private donations, and grant local governments some right to enact tax laws and issue bonds for local public goods financing.