公共风险视域下新一轮财税体制改革回顾与展望  

Review and Prospect of the New Round of Fiscal and Taxation System Reform under the Perspective of Public Risks

作　　者：马金华 邓丹华 王月茜 Ma Jinhua;Deng Danhua;Wang Yueqian

机构地区：[1]中央财经大学财政税务学院

出　　处：《财政科学》2024年第8期24-34,共11页Fiscal Science

基　　金：2020年国家社科基金重点项目“近代中国政府间事权与财权划分研究”(项目编号:20AJY018)。

摘　　要：当前我国正处于全面深化改革的关键时期,对外面临着“世界百年未有之大变局”发展环境的冲击、对内面临“发展不平衡不充分”等一系列风险挑战。为了应对中国式现代化进程中存在的各种公共风险,要充分发挥财税体制改革的作用,积极应对社会发展的各种不确定性。我国基于对不同时期公共风险的识别,对财税体制不断进行优化,尤其是自分税制改革启动以来,我国的财税体制改革以调整央地财政关系为切入点,在规范地方政府行为、促进经济发展、维护国家政治稳定等方面发挥了关键作用。随着中国特色社会主义进入新时代,社会主要矛盾的变化催生了公共风险新形态,也赋予了财税体制改革新使命。本文基于党的二十届三中全会提出的进一步全面深化改革的重点任务研究认为,为了应对发展不平衡不充分的矛盾、解决新时代面临的各种公共风险,新一轮财税体制改革应当以防范化解公共风险为导向,以解决社会主要矛盾为主线,以调整优化央地财政关系为重点,为应对新时代公共风险提供体制机制保障,并最终为国家发展注入更多确定性。China is now at a pivotal stage in the process of comprehensively deepening reform,and is facing a series of risks and challenges,such as the impact of the international development environment,which is characterized by the"great changes that have not occurred in the world for a hundred years",and the"imbalance and inadequacy of development".In order to cope with the various public risks in the process of China's modernization,it is necessary to give full play to the role of the reform of the fiscal and taxation system,and actively cope with the various uncertainties of social development.Based on the identification of public risks in different periods,China has continuously optimized its fiscal and taxation system,especially since the launch of the tax-sharing reform,which has played a key role in regulating the behavior of local governments,promoting economic development,and safeguarding the country's political stability by adjusting the fiscal relationship between the central government and the local government as an entry point.As socialism with Chinese characteristics enters a new era,the change of the main contradiction in society has given a new mission to the reform of the fiscal and taxation system,giving rise to a new form of public risk.The Third Plenary Session of the 20th CPC Central Committee further clarified the key tasks of comprehensively deepening reform.Therefore,in order to cope with the contradiction of resolving the imbalance and inadequacy of development and the various public risks faced in the new era,the new round of reform of the fiscal and taxation system should be oriented to preventing and resolving public risks,focusing on solving the major social contradictions and on adjusting and optimizing the financial relationship between the central and local governments,so as to provide a mechanism and institutional guarantee for coping with the public risks of the new era,and ultimately injecting more certainty into the country's development.

关 键 词：公共风险 新一轮财税体制改革 分税制改革 

分 类 号：F812.2[经济管理—财政学]