摘要
现代财税体制是同社会主义市场经济和现代国家治理相匹配的财税体制形态,其本质是中国式现代化财税体制。作为国家治理体系中具有基础性和支撑性意义的组成部分,它是优化资源配置、维护市场统一、促进社会公平和实现国家长治久安的制度保障。其基本标志,就是匹配现代国家治理要求,让财政成为国家治理的基础和重要支柱,让财税体制成为国家治理体系的基础性和支撑性要素。其基本特征,就是“公共性+非营利性+规范性+基础性+支撑性”。只有契合这一基本标志且同时具备这五个基本特征的财税体制形态,才能称得上现代财税体制。说到底,建立现代财税体制是朝向实现财税治理体系和治理能力现代化、全面建设社会主义现代化国家的宏伟目标而去的。
The modern fiscal and taxation system,with the essence of modern fiscal and taxation systems with Chinese characteristics,is well-matched with the socialist market economy and modernization of state governance.The basic indicators of the modern fiscal and taxation system are public finance becomes the basis and foundation of state governance and the fiscal and taxation system becomes the fundamental and supportive element of state governance system.China's fiscal and taxation reform has continued to advance,moving from building a modern public finance system to establishing a modern fiscal and taxation system.Modern fiscal and taxation system,as a brand-new concept,is built upon the basis of the fundamental changes in the location of public finance and the nature of the fiscal and taxation system.These fundamental changes are reflected by the statement,“Finance is the foundation and an important pillar of national governance.Good fiscal and taxation systems are the institutional guarantee for improving resource allocation,maintaining market unity,promoting social equity,and realizing enduring peace and stability”,in“Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Continuing the Reform”,adopted at the Third Plenary Session of the 18th Central Committee of the Communist Party of China.The modern fiscal and taxation system is evolved from the public finance system,and these two systems are closely related,albeit with nuanced differences.The modern fiscal and taxation system is not starting from scratch,instead it is an upgrade version of the public finance system,indicating the progressive feature of improving China's fiscal and taxation system at the development stage.While the public finance system is matched with the socialist market economic system,the modern fiscal and taxation system is matched with the modernization of state governance.The modern fiscal and taxation system has five basic characteristics:public,not-for-profit,normative(rule of law),fundamental and supportive.The first three basic characteristics,public,not-for-profit,and normative(rule of law),which are traditional requirement of public finance systems and are matched with the socialist market economy,are essential features of the public finance system as the basis of the modern fiscal and taxation system.The last two basic characteristics,fundamental and supportive,which are matched with the modernization of state governance and are brand-new requirement of modern fiscal and taxation systems,are new essential features of the modern fiscal and taxation system,built upon the public finance system.To put it in a nutshell,the aim of establishing a modern fiscal and taxation system is to modernize the system and ability of governance of fiscal and taxation system and build a modern socialist country in an all-round way.As an important component of the Chinese path to modernization and a target identification of improving fiscal and taxation systems at the new development stage,establishing a modern fiscal and taxation system has been adopted in“The Outline of the 14th Five-Year Plan(2021-2025)for National Economic and Social Development and the Long-Range Objectives Through the Year 2035”.Establishing a modern fiscal and taxation system is also integrated with the strategic plans made at the 20th CPC National Congress,building a modern socialist country in all respects and advancing the great rejuvenation of the Chinese nation on all fronts,and provide guidance for improving China's fiscal and taxation systems at present,in the near future,and even throughout the whole new development stage.
作者
高培勇
GAO Peiyong(Chinese Academy of Social Sciences)
出处
《经济研究》
CSSCI
北大核心
2023年第1期4-17,共14页
Economic Research Journal
关键词
现代财税体制
公共财政体制
中国式现代化
现代国家治理
新发展阶段
Modern Fiscal and Taxation System
Public Finance System
Chinese Path to Modernization
Modernization of State Governance
New Development Stage
