后发地区财税制度改革的特征问题、动力体系与应对策略

The Characteristics,Motivation System and the Countermeasures of the Fiscal and Taxation System Reform in Developing Regions

要素约束条件的松敛变化、经济社会发展目标的多元化和社会需求结构的转变催生后发地区财税体系的制度改革、功能转变和结构调整,但后发地区的财税制度改革也面临着财权与事权的制度失衡、产业和经济基础薄弱等问题。同时,作为一个利益调整和重构过程,后发地区财税制度改革遭遇到制度惯性、既得利益和观念滞后等多重阻碍。因此,后发地区要以国家财税制度的整体改革为宏观背景,适当平衡财税制度的生产型和公共型功能,最终形成结构合理、功能配套、体系完善的新型财税制度。

The change of restraint conditions of elements, the diversity of economic and social development goals, and the transformation of social demand structure lead to the system reform, function changes and structural adjustment of fiscal and taxation system in developing regions. However, the fiscal and taxation system reform in the developing regions is facing the problems of the imbalance of authority and powers, and the weak industrial and economic base. Meanwhile, as a process of benefit readjustment and reconstruction, the reform in the developing regions has sev- eral obstacles. Therefore, the reform of developing regions should be based on the overall reform of Chinas fiscal and taxation system, balance the production function and the publicity function of the system appropriately, and finally form a new fiscal and taxation system with reasonable structure, supporting functions and well organized system.