关于财税体制改革的思路

Proposals for Reforming China’s Fiscal Reform

我国财税体制现存的一些弊端,鼓励了高投资、高耗能、高污染的增长方式,使财政难以有效发挥调节收入分配和公共服务均等化的功能,导致了地方政府过度干预经济活动和忽视长期风险的倾向,加剧了金融风险。财税改革的主要目标应该是改变经济增长方式、改善收入分配、提高预算的透明度和法制化程度、提高财政的可持续性、控制系统性风险。我们的主要改革建议包括:一是三年内基本完成'营改增',以此为突破口全面改革税制;二是建立真正意义上的全口径预算体系;三是在中央与地方财政关系方面,将部分有较强'外部性'的支出责任集中到中央,鼓励地方在其他领域探索不同的改革路径,将特别消费税和车辆购置税下放给地方,提高以公式为基础的均等化转移支付的比例;四是扩大地方政府独立发债的权力,逐步建立以市政债为主体的地方基础设施融资体系;五是建立中长期预算框架,增强财政的可持续性。

The defects of the current fiscal system have caused or exacerbated various problems,including the growth pattern which is excessively depended on investment,energy-intensive and environmental unfriendly,the lack of fiscal capacity to redistribute income and equalize public services,excessive intervention of local governments in economic activities,negligence of long-term fiscal sustainability,and major financial risks.We believe that the aims of China’s fiscal reform should be to help transform the economic growth pattern,to improve income distribution,to enhance fiscal transparency,to improve fiscal sustainability,and to minimize systematic risks.Our main reform proposals include:1)accomplishing the VAT reform in the coming 3 years and initiate a more comprehensive tax reform;2)establishing a genuine Fully-Covered Budget Management system;3)reforming the central-local fiscal relations,by centralizing expenditure responsibilities with major“externalities”while encouraging local innovation in other areas,by assigning the special consumption tax and the vehicle purchase tax to the local level,and by increasing the proportion of the formula-based equalization transfer;4)allowing local governments to independently issue bonds,and gradually developing a local infrastructure financing system based on the municipal bond market;and 5)establishing a long-term budgeting framework to help improve fiscal sustainability.