新一轮财税体制改革推进国家治理能力提升的实现路径

Path for Improving National Governance Capacity by the New Round of Fiscal and Taxation System Reform

财政是国家治理的基础和重要支柱,基于国家治理视角研究新一轮财税体制改革具有独特的学术价值。财税体制中的国家治理能力主要包括财政汲取能力、统领动员能力、调控规管能力与再分配能力等四种类型。为适应国家治理体系和治理能力的现代化,新一轮财税体制改革应从三个方面着手:首先,通过优化减税降费政策、逐步提高直接税的比重和增强税收征管能力,保障可持续的财政汲取能力,以此调整优化国家治理能力的治理着力点;其次,通过改革政府间事权与支出责任的划分、完善地方税体系和优化转移支付机制,加强政府的统领动员能力,以此理顺疏通国家治理能力的治理机制;最后,通过个人所得税改革、完善绿色税制、加速税收征管数字化建设及强化预算绩效管理,提高国家调控规管能力和再分配能力,以此涵养培育国家治理能力的治理动能。

Finance is the pillar of national governance,and studying the new round of fiscal and taxation system reform from the perspective of national governance has a unique academic value.The national governance capacity in the fiscal and taxation system mainly encompasses fiscal absorption capacity,leadership and mobilization capacity,regulatory capacity,and reallocation capacity.To adapt to the modernization of the national governance system and governance capacity,the new round of fiscal and taxation system reform should be implemented in three aspects.Firstly,the sustainable fiscal absorption capacity can be ensured by optimizing tax and fee reduction policies,gradually increasing the proportion of direct taxes,and enhancing tax collection and management capabilities,which will help to adjust the governance focus for improving the national governance capacity.Secondly,the leadership and mobilization capacity of the government can be enhanced by reforming the division of authority and expenditure responsibilities,improving the local taxation system,and optimizing the transfer payment mechanism,which will help to streamline the governance mechanism for improving national governance capacity.Finally,the regulatory and reallocation capacity can be improved by implementing personal income tax reform,improving the green tax system,accelerating the digital transformation of tax collection and management,and strengthening budget performance management,which will help to foster the governance momentum for improving the national governance capacity.