积极的财政政策:以提质增效支撑适度加力

Proactive Fiscal Policy:Appropriate Enhancement with Improved Quality and Effectiveness

2023年中央经济工作会议要求积极的财政政策要适度加力和提质增效并行,意味着当前积极的财政政策实施进入了新阶段。积极的财政政策适度加力的必要性在于应对基本民生保障资金需求扩张刚性渐强的局面,以及经济稳增长需要加大宏观调控力度,充分运用财政政策解决内需收缩和结构失衡问题。提质增效是积极的财政政策的转型方向,只有提质增效才能最终落实适度加力。积极的财政政策适度加力和提质增效与谋划新一轮财税体制改革具有相辅相成的关系。健全现代预算制度和深化政府收入制度改革是新一轮财税体制改革的两大重点内容。健全现代预算制度主要包括继续推进全面实施预算绩效管理、加强财政支出标准体系建设和推进转移支付制度改革三方面内容,政府收入制度改革则重在深化税制改革。

It was emphasized at the annual Central Economic Work Conference of CPC that proactive fiscal policy should be appropriately enhanced and its quality and effectiveness should be improved simultaneously,which means a new stage to the implementation of proactive fiscal policy.The necessity for appropriate enhancement of proactive fiscal policy is due to the following issues:coping with the increasingly demands for funds ensuring people's livelihood,and it is necessary to enhance macroeconomic regulation and control for stabilized economic growth,and make full use of fiscal policy to address shrinking domestic demand and structural imbalances.Improving the quality and effectiveness is the transformation direction of proactive fiscal policy,it is only improving the quality and effectiveness of proactive fiscal policy can eventually implement the appropriate enhancement to the policy itself.Appropriate enhancement and the quality and effectiveness improvement of proactive fiscal policy are complementary to planning a new system reform of fiscal and taxation,and the latter focuses on improving the modern budget system and deepening the revenue system reform of the government.In this regard,improving modern budget system involves three measures:promoting comprehensively implementation of performance-based budgetary management,improving the standard system of fiscal expenditure,and refining transfer payment systems as well,while reform of the government revenue system focuses on deepening the taxation system reforms.