新一轮财税体制改革下资源财政框架的构建:基于可持续视角

Construction of Resource Fiscal Framework Under the New Round of Fiscal and Taxation System Reform:Based on the Perspective of Sustainability

面对财政收支紧平衡、地方政府债务风险上升和土地出让收入下滑等问题,如何构建并拓展可持续视角下资源财政框架,是新一轮财税体制改革的重点方向。本文基于财政职能理论变迁,给出资源财政在“财政是国家治理的基础和重要支柱”定位下的界定及内涵,梳理总结中国资源财政的特征事实,并基于中国国情,借鉴国际经验进行资源财政框架设计,提出实现生态可持续和财政可持续目标的分阶段分重点举措建议:短期内应规范政府资源性收入获取行为,加大推进要素市场化改革力度;长期施行自然资源利用规划与中期财政规划相结合、与偿债计划相协同的动态优化方案,为实现财政收支平衡和自然资源合理开发奠定制度基础。

It is the key direction of the new round of fiscal and taxation system reform to construct and expand the resource finance framework from the perspective of sustainability,encourage governments to rationally develop and plan the utilization of natural resource assets according to local conditions,and transform resource⁃based revenue into sustainable financial resources in combination with the market⁃oriented reform process,so as to realize the functions of finance in all aspects such as economy,society and ecology.This paper argues that,as a broad and neutral concept,resource finance refers to the fiscal behavior of government departments to rationally develop and plan the utilization of natural resource assets owned under the goal of fiscal sustainability and ecological sustainability,and to transform resource⁃based revenue into sustainable financial resources.Resource finance is conducive to the realization of Chinese modernization goal of“harmony between humanity and nature”and provides a financial guarantee and material foundation for high⁃quality development.At present,China’s resource⁃based revenue continues to grow,but with a low transformation level of resource⁃based revenue to financial resources,insufficiency in the decisive role of the market in allocating resources,and unsound price formation mechanism,resulting in a relatively single form of the local government’s transformation of resource assets to financial resources.Based on this,this paper proposes that drawing on international experience,it is necessary to standardize the government’s resource⁃based revenue acquisition behavior in the short term,accelerate the factor marketization reform in 3⁃5 years,establish a mechanism for the transformation of natural resource assets into financial resources,and implement a dynamic optimization scheme that combines natural resource utilization planning with medium⁃term fiscal planning and debt repayment plan,so as to lay an institutional foundation for achieving fiscal balance and rational development of natural resources.This paper expands on the existing studies in the following two aspects.It expands its study object from land resources to various natural resources such as minerals,forests and grasslands,and pays attention to the behavior of local governments in coordinating natural resources and adjusting their financial structure according to local conditions in the context of increasing unsustainability of“land finance”and conducts statistical analysis based on local government resource data in China.In addition,from the perspective of fiscal science,it studies the adjustment and optimization of local financial structure and the realization of the resource allocation function in the process of the transformation of local government’s resource⁃based revenue and financial resources,and supplements the connotation of natural resource revenue from the perspective of national governance of harmony between humanity and nature.