现代化新征程上贵州财源建设的思考

Reflections on the Construction of Guizhou's Financial Resources on the New Journey of Modernization

新征程上受国内外因素叠加影响,中国宏观经济复苏承受较大压力,仍需要继续实施积极的财政政策以提振经济。当前,贵州对增值税依赖较大,且增值税减免的政策空间已较为有限。贵州非税收入增速波动较大,政府性基金预算收入对土地出让金依赖显著。贵州国有资本经营预算企业利润收入不稳定,且对纺织轻工企业依赖显著。上述情况不但限制了贵州财政政策的空间,还可能在一定程度上加剧预算软约束的情况。贵州应建立以数字经济为支点的倒逼机制,推动产业结构全面转型升级,优化财源结构,探索数字财税改革,深化税制改革,健全地方税体系,更好地助力贵州财源建设。

Affec ted by the Combination of domestic and foreign factors on the new Joumey,China has seen great pressure in macroeconomic recovery,and proactive fiscal policies are still in need to boost the economy.Currently,Guizhou has a deep dependence on value-added tax(VAT)and the policy space for VAT reduction or exemption is already quite limited.In addition,there are great fluctuations in Guizhou's non-tax revenue growth rate,and the government fund budget relies significantly on land premiums.Meanwhile,the corporate profit of state-owned capital operating budget is unstable,and relies significantly on textile and light industry enterprises.The above-mentioned facts not only limit Guizhou's fiscal policy,but also may exacerbate soft budget constraint to a certain extent.This paper suggests that Guizhou should establish a reverse force mechanism based on the digital economy,promote a comprehensive industrial structural transformation and upgrading,optimize the structure of financial resources,and take the lead in exploring digital finance and tax reform in the country,deepen tax reform,and improve local tax system,so as to better assist the construction of Guizhou's financial resources.