财税体制改革推进共同富裕的理论逻辑和实现路径

The Theoretical Logic and Practical Pathways of Promoting Common Prosperity Through Fiscal and Tax Institution Reform

共同富裕是社会主义的本质要求,扎实推进共同富裕是中国式现代化的重要特征。当前,我国推进共同富裕面临发展不充分与不均衡的双重困境,财政作为国家治理的基础与重要支柱,新一轮财税体制改革必须回应其中的重点、难点问题。针对当前财税体制弊端,新一轮财税体制改革,重点需要优化税收制度、加强财政支出的绩效管理、理顺政府间财政关系、完善国有资本经营预算绩效管理等,为扎实推进共同富裕夯实制度基础。

Common prosperity is the essential requirement of socialism and an important feature of the Chinese-style modernization.Currently,China's pursuit of common prosperity faces the dual challenges of insufficient and uneven development.As the foundation and important pillar of national governance,public finance must address the key and difficult issues in the new round of fiscal and taxation institution reform.To address the shortcomings of the current fiscal institution,the new round of fiscal and taxation institution reform must focus on optimizing the tax institution,strengthening the performance management of government expenditures,rationalizing fiscal relations between the central government and the local governments,and improving the budgetary performance management of state-owned capital operations etc.,in order to solidify the institutional foundation for effectively promoting common prosperity.