地方税改革关乎国家治理  

作　　者：刘尚希[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《经济体制改革》2015年第1期13-14,共2页Reform of Economic System

摘　　要：一、跳出“税改”论“税改”目前，地方税改革已经到了非常紧迫的时候。因为这不仅涉及“钱”的问题，还涉及许多与国家治理相关的重大问题。财政是一个国家的基础，一旦基础出了问题，国家的治理将会动摇。所以，地方税改革应该放在我国“五位一体”的大局中来思考，不能就税论税、不能就地税论地税、不能就财政论财政。The 79 th international forum of Chinese reform whose theme is'‘2014,The policy forum for emerging economies' think tank——Emerging economies are walking to the new normal 'is held at Haikou on 1st and 2nd,November2014 by China( Hainan) Institute for Reform and Development. Our publication will edit and release a part of the papers from this forum with the permission of the experts and scholars such as Zhang Jun-kuo,Wang YI-ming,Wu Xiao-qiu,Song Li,Ni Hong-ri,Cao Wen-lian,Liu Shang-xi,Wang Xiao-lu,Wang Yu-kai,Zhang Zhan-bin,Zheng Xin-li,Guo Lian,Ou Yangkai,Li Shi,Xue Lan,etc.. The articles discusses China's economic reform and development under the background of'Emerging economics are walking to the new normal',the topics contain multiple perspectives such as period transformation and growth prospects of China's catch-up growth; promoting industry development to a mid-high level by innovation; the development of capital market and the structural reform of China's finance; China's new economic normal and new trend of China's urbanization; objective,route and challengt of fiscal and tax reform at the phase of China's new economic normal; economic growth,income distribution and structural adjustment; etc.

关 键 词：国家治理 地方税 改革 “五位一体” “钱” 税改 财政 地税 

分 类 号：F812.42[经济管理—财政学]