法治财税视野下的上海自贸区改革之展开

On the Development of Shanghai Free Trade Zone Reform in the Perspective of the Rule of Fiscal and Tax Law

上海自贸区的正式成立是推动中国经济转型升级、持续发展的关键举措,其深化依赖于更加规范、合理、透明的财税体制,也离不开法治的引领、促进和保障。不同于作为"政策洼地"的深圳特区,上海自贸区应当通过先行先试来进一步扩大开放,并以开放促进改革,成为我国全面深化改革的示范窗口。在财税领域,上海自贸区应积极开展制度创新,率先推行预算公开透明、税制规范确定、构建现代税收体系、优化税收征管方式、适当赋予地方自主权等措施,进而在条件成熟时将其经验推广到更多地区乃至于全国,由此促进政府职能转型、激发市场经济活力。在探索和完善管理的进程中,法治财税应为上海自贸区改革的优选路径、成果保障和发展目标。

The establishment of Shanghai free trade zone is a crucial action in promoting the transformation, upgrading and contin- uous development of China＇ s economy, whose deepening not only relies on a more normative, reasonable and transparent fiscal and tax system, but also cannot do without the guidance, promotion and protection of the rule of law. It＇ s different from Shenz- hen Special Zone which is regarded as ＂a depression of policy＂ that Shanghai free trade zone should open up further by taking ad- vantage of its priority to carry and try, thus promoting reforms so as to become the demonstrative window of the whole country. In the domain of finance and taxation, Shanghai free trade zone ought to play a leading role in intensifying institutional innovation, such as opening budget, making tax documents more stable, constructing a modernized tax system, optimizing the mode of tax collection and management, strengthening local autonomy properly and so on. What＇ s more, these measures and experiences may be generalized to more regions when conditions are ripe, which will help to transform government functions and stimulate market economy. In the process of exploration and improvement, the rule of fiscal and tax law is undoubtedly the preferable route, guar- antee of achievements and goal of Shanghai free trade zone reform.