论文部分内容阅读
我国的改革开放已经进入一个崭新的阶段,随着改革的深化,各方面的改革成本逐渐一一显露。不言而喻,当前国家财政承受着各种改革成本的重负和支持发展的迫切要求,适度地扩大财政收入规模仍是现阶段必要的选择。近几年来。作为公共收入主要形式的税收收入增长很快,明显超出了GDP的增速。要扩大财政增收,除了继续关注税收以外,各种非税收入也是不可忽视的重要来源。财政增收既要注重结果,更要注重过程,充分考虑各种收入形式对经济效率和社会公平的影响,以避免导向上的畸轻畸重而致使公共政策出现偏颇。本文的基本思路是:在最小效率损失前提下,最大限度地增加公共收入,促进各种形式的公共收入协调增长。一方面,要进一步完善以税收为主的公共权力收入的稳定增长机制,另一方面,要广开财源,大力挖掘公共产权收入值得高度重视的增长潜力,采取有效措施防止公共产权收入的流失,减少分配不公,增强预算的完整性。
China’s reform and opening up has entered a brand-new stage. With the deepening of the reform, the reform costs of all aspects gradually reveal one after another. It goes without saying that current state treasuries are under the burden of various reform costs and the urgent demand of supporting development. Properly increasing the scale of fiscal revenue is still a necessary option at this stage. In recent years. Tax revenues, the main form of public revenue, increased rapidly, significantly out of GDP growth. To expand fiscal revenue, in addition to continuing to pay attention to taxes, various non-tax revenue is an important source that can not be ignored. Financial revenue-increase should not only pay attention to the results, but also pay attention to the process, give full consideration to the impact of various forms of income on economic efficiency and social equity in order to avoid misleading guidance and lead to bias in public policy. The basic idea of this paper is: to maximize public revenue and promote coordinated growth of various forms of public revenue with minimum loss of efficiency. On the one hand, it is necessary to further improve the steady growth mechanism of revenue from public power mainly based on taxation. On the other hand, it is necessary to open up more sources of revenue, vigorously tap the growth potential to which the revenue of public property deserves great attention, take effective measures to prevent the loss of income from public property, Reduce unfair distribution and increase budget integrity.