“十四五”时期推进现代财政制度建设展望

An Outlook of the Recommended Reformations Driving a Modern FiscalSystem during the 14th Five-Year Plan

基于党的十八届三中全会到十九届五中全会历次会议精神和“十四五”规划建议,可将现代财政制度的特点概括为凸显人民性、调动积极性、提升稳定性和注重可持续性。“十四五”时期,基于新发展阶段、新发展理念和新发展格局,现代财政制度建设在税制方面应有助于促进研发创新、调节收入分配、提振消费促进循环;在支出结构方面应保证经济建设和公共服务“双峰支出”的基础上,进一步优化财政资金的使用效率;在财政关系方面应进一步优化财政事权和支出责任划分,实现财力协调,通过“最佳实践”等方式正确引导地方发挥推动国内大循环的积极性,同时避免出现地区小循环。此外,要进一步加强对预算编制的宏观指导,推进财政支出标准化,多方位全面强化预算约束,全面落实绩效预算管理,通过现代财政管理制度奠定现代财政制度的基础,为现代财政制度落地实施提供途径和保障。

With a summary of the key messages communicated in recent conferences,the Third Plenary Session of the 18th Central Committee of the Party to the Fifth Plenary Session of the 19th Central Committee,as well as the recommendations provided during the 14th Five-Year Plan,this paper summarizes the characteristics of the modern fiscal system as highlighting the people’s character,mobilizing enthusiasm,improving stability,and focusing on sustainability.During the 14th Five-Year Plan,based on the new phase,new concept and new landscape of development,the designing of our modern fiscal system should:firstly,in terms of the tax system,help facilitate R&D and innovation,regulate income distribution and drive consumption to accelerate economic activities;secondly,in terms of the expenditure structure,further improve the efficiency of the spending of fiscal funds,while maintaining the two-peak expenditure structure in economy and public service;and lastly,in terms of the fiscal relationship,further improve the division of fiscal administrative power and expenditure responsibility between central and local governments,achieve a coordinated financial power,and properly motivate local governments to drive a unified national market and to avoid separated regional markets.Furthermore,it is suggested to enhance the macro guidance to budget planning,drive standardization of fiscal expenditure,strengthen the budgetary restrain on a comprehensive and multi-dimensional basis,and implement the performance management of budget planning.We believe that a modern fiscal management system does not only lay the foundation for the modern fiscal system,but also provide a path and safeguard for the rollout of the said system.