深化财税体制改革 增强经济发展内生动力

Deepening the Fiscal and Taxation System Reform and Strengthening Endogenous Driving Force of Economic Development

继中央经济工作会议提出谋划新一轮财税体制改革后,党的二十届三中全会明确指出要统筹推进财税体制改革,增强宏观政策取向一致性。当前财税体制的问题是:由于中央和地方财政关系未理顺引发的地方政府债务融资方式不可持续和对中央转移支付的高度依赖性,以及处于数字经济时代税收体制函须变革和调整。新一轮财税体制改革的着力点在于找准公共财政职能定位、落实市场化改革和激发各市场主体活力、搞好政府公共服务、理顺中央和地方财税关系、与时俱进优化税制结构,实现财政与经济的良性互动,引领中国式现代化行稳致远。

Following the proposal for a new round of fiscal and taxation system reform at the Central Economic Work Conference in 2023,the third plenary session of the 20th Central Committee of the Communist Party of China explicitly emphasized the imperative to pursue coordinated reforms in the fiscal and taxation system,and enhance the consistency of macro policy orientation.This study identifies issues with China's current fiscal and taxation system,including unsustainable local government debt financing methods and excessive reliance on central transfer payments caused by unclear central-local fiscal relations,and the pressing need for tax system reform in the era of digital economy.We should accurately identify the fanctional position of public finance,implement market-oriented reforms and stimulate the vitality of market entities,deliver efficient government public services,straighten out central-local fiscal relations,and optimize tax structures to foster a sound interaction between finance and economy,so as to lead the steady and far-reaching development of Chinese modernization.