摘要
财政作为国家治理的基础和重要支柱,其改革的方向、力度、节奏直接影响生产关系的形成和调适。本研究在“财政赋能新质生产力”的已有研究之外,注意到财政在“构建同新质生产力更相适应的生产关系”中的特殊功能。在勾勒新型生产关系基本形态的基础上,发现财税体制改革与形成新型生产关系具有内在关联和潜在冲突,认为需要在进一步全面深化改革的共性背景下,着眼于以深化财税体制改革调适生产关系目标,在放大共性、减少冲突中促成二者同向发力。研究分析了财政助力形成新型生产关系的作用机理,并围绕党的二十届三中全会精神,提出了深化财税体制改革助推形成新型生产关系的四条路径。
Fiscal is the foundation and important pillar of national governance.The direction,intensity,and pace of fiscal reform directly affect the formation and adjustment of production relations.In addition to the existing research on"fiscal empowerment of new quality productivity",this study notes the special function of fiscal in"building production relations that are more compatible with new qualitative productivity".Based on the outline of the basic form of new type of production relations,it is found that there is an inherent connection and potential conflict between the reform of the fiscal and taxation system and the formation of new production relations.It is believed that under the common background of further comprehensively deepening reform,the goal of deepening the reform of the fiscal and taxation system to adjust production relations need to be focused on,so as to promote these two policies to work together in the same direction by amplifying commonalities and reducing conflicts.The study proposes the mechanism of fiscal assistance in forming a new type of production relations,and forms four paths to deepen the reform of the fiscal and taxation system to promote the formation of a new type of production relations based on the spirit of the Third Plenary Session of the 20th CPC Central Committee.
出处
《财政科学》
CSSCI
2024年第8期41-54,共14页
Fiscal Science
基金
重庆社科联智库重点项目“‘专精特新’企业高质量发展路径研究”(项目编号:2022ZDZK37)
国家自然科学基金面上项目“促进绿色转型的财政激励机制设计:央地关系和政企关系联动视角”(项目编号:72173136)。
关键词
新质生产力
新型生产关系
财税体制改革
财政政策工具
New Quality Productivity
New Type of Production Relations
Reform of the Fiscal and Taxation System
Fiscal Policy Tool