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构建新发展格局背景下的财政安全考量 被引量:21

Considerations of Financial Security under the Background of Building New Development Pattern
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摘要 在加快形成以国内大循环为主体、国内国际双循环相互促进的新发展格局背景下,安全已经构成经济发展和经济工作的经常性和关键性考量。其中,财政安全最为重要,它不仅是所有安全的基础和支柱,而且是所有安全的最后一道防线。在统筹发展和安全的基础上加快构建新发展格局,就要将财政安全放在更加突出的位置,以财政安全为新发展格局的构建系上一根"安全绳"。为此,至少要致力于做到"五个全面而充分":全面而充分地分析当前财政形势,全面而充分地理解积极财政政策,全面而充分地把握减税降费实质,全面而充分地推进税制改革,全面而充分地评估财政扩张操作的得与失。 Under the background of accelerating the formation of a new development pattern with the domestic cycle as the main body and the domestic and international double cycles mutually promoting each other,security has become a frequent and critical consideration of economic development and economic work.Fiscal security is the most important.It is not only the foundation and pillar of all security,but also the last line of defense for all security.To maintain fiscal security on the basis of overall development and security,it is necessary to put fiscal security in a more prominent position,and tie a"safety rope"to the construction of new development pattern with financial security.Therefore,we should at least strive to achieve comprehensive and full analysis of the current financial situation,comprehensive and full understanding of positive fiscal policies,comprehensive and full grasp of the essence of tax reduction and fee reduction,comprehensive and full promotion of tax reform,comprehensive and full assessment of the gains and losses of fiscal expansion operations.
作者 高培勇 Gao Pei-yong(Chinese Academy of Social Sciences,Beijing 100732)
出处 《经济纵横》 CSSCI 北大核心 2020年第10期12-17,共6页 Economic Review Journal
关键词 新发展格局 统筹发展和安全 财政安全 财政政策 减税降费 New Development Pattern Coordination of Development and Security Fiscal Security Fiscal Policy Tax and Fee Reduction
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