财税金融政策如何支持高质量发展——以经济发展模式转变为视角

On Fiscal and Financial Policies Support for High-Quality Development:From the Perspective of the Transformation of Economic Development Mode

工业化和城市化是我国改革开放四十多年来经济快速增长的主要推手,但随着形势的不断发展,原有的发展模式已经难以持续。当前,数字化、智能化正加速重塑各行各业并成为经济发展新模式,这对财税金融政策框架和路径设置提出了新要求。本文提出,我国财税金融政策应支持数字经济发展新模式,坚持财源可持续性与鼓励数字经济发展相结合原则,分阶段探索设立新型数字经济税收体制框架,构建支持数字经济发展的融资体系,做好数字经济金融风险监测与防范。

Industrialization and urbanization are the main contributors to China’s economic miracle over the past 40-year reform and opening-up period.However,with dramatic macro environmental changes,the original development mode is no longer sustainable.Digitalization and intellectualization are increasingly reshaping all industries and forming a new mode of economic development,which requires a new framework of iscal and inancial policies.Therefore,this paper proposes some policy actions,including China’s fiscal and financial policies shall support the new model of digital economy development,adhering to the principle of combining the sustainability of tax sources with encouraging the development of digital economy,exploring the establishment of a new digital economy tax system framework in stages,building a inancing system to support the development of digital economy,and monitoring and preventing inancial risks in the digital economy.