共同富裕视角下的现代财税体制构建  

Construction of Modern Fiscal System for the Realization of Common Prosperity

作　　者：韩树煜 李士梅[1] Han Shuyu;Li Shimei

机构地区：[1]吉林大学经济学院

出　　处：《财政科学》2021年第11期60-67,共8页Fiscal Science

摘　　要：建立现代财税体制是我国在新发展阶段抓住新机遇、应对新挑战的必然要求,也是全面建设社会主义现代化国家的重要保障。共同富裕是社会主义的本质要求,是中国式现代化的重要特征。如何通过现代财税体制的构建实现共同富裕是当前财税体制改革的重要问题。本文以现代财税体制现代性与公共性的内涵辨析入手,回顾了改革开放以来财政体制改革的经验及其公共性内核,阐述了在实现共同富裕的奋斗中突显现代财税体制公共性的重要性及必要性。立足中国特色社会主义进入新时代这一历史方位,从缩小区域差距、完善社会保障体系、税制改革等角度提出了具体构建以公共性为原则的财税体制改革路径。The establishment of a modern fiscal system is an inevitable requirement for China to seize new opportunities and meet new challenges at a new stage of development, and an important guarantee for the comprehensive construction of a modernized socialist country. Common prosperity is the essential requirement of socialism and an important feature of Chinese modernization. How to realize common prosperity through the construction of modern fiscal system is an important issue in the current fiscal system reform. Starting from the analysis of the connotation of modernity and publicness of modern fiscal system, this paper reviews the experience of fiscal system reform since the reform and opening up and its public core, and elaborates the importance and necessity of highlighting the publicness of modern fiscal system to realize common prosperity. Based on the historical orientation of socialism with Chinese characteristics entering the new era, this paper puts forward the specific path of fiscal and tax system reform based on the principle of publicity from the perspectives of narrowing the regional gap, improving the social security system and tax system reform.

关 键 词：共同富裕 现代财税体制 公共性 

分 类 号：F812.2[经济管理—财政学]