摘要
共同富裕具有丰富的历史内涵,而财税法在性质、功能和目标定位上都贯彻了共同富裕的核心要义。因此,财税法的理论和制度与共同富裕、共享发展的时代基调也有极强的互动,进而实现了中国财税法的创新:在理论层面,“公共财产法”理论主张财税法是治理“公众之财”之法,以保护纳税人权利为核心,“治国理财观”理论则致力于促进社会资源的优化配置和基本公共服务体系的均衡化;在制度层面,财税法正式成为实现共同富裕的有效路径,遵从“财税合一”的体系指引,从所得、消费、财产三个方面推动收入分配的制度创新,并通过改革财政转移支付等制度优化创新财政支出结构,改革社会保障预算等制度,完善创新财政监管,全方位地维护和促进社会公平正义,着力推动全体人民共同富裕,坚决防止两级分化。
Common prosperity has rich historical connotation,and the fiscal and tax law appropriately implement the core essence of common prosperity in terms of nature,function and target orientation.Therefore,the theory and system of fiscal law also have a strong interaction with the era keynote of common prosperity and shared development,thus realizing the innovation of China’s fiscal and tax law.Theoretically,the theory of“public property law”advocates that fiscal and tax law is the way to govern public wealth and protect taxpayers’rights.The theory of“governance and finance”is committed to promoting the optimal allocation of social resources and the equalization of the basic public service system.At the institutional level,the fiscal and tax law has officially become an effective path to achieve common prosperity.Following the system guidance of“fiscal and tax integration”,it promotes the institutional innovation of income distribution from the three aspects of income,consumption and property,optimizes and innovates the financial expenditure structure through reform of financial transfer payment and other systems,reforms social security budget and other systems,improves and innovates financial supervision,maintains and promotes social fairness and justice in an all-round way,promotes common prosperity for all people and resolutely prevent polarization.
出处
《南京社会科学》
CSSCI
北大核心
2022年第12期95-104,共10页
Nanjing Journal of Social Sciences
关键词
共同富裕
财税法
理论
制度
创新
common prosperity
Fiscal and Tax Law
theory
system
innovate
作者简介
陈少英,华东政法大学教授、博导,上海200129
