活力和秩序:财税体制要处理好的一对重大关系  

Vitality and Order:A Major Relationship Should Be Well Handled in the Public Finance and Tax System

作　　者：吕冰洋[1] Lyu Bingyang

机构地区：[1]中国人民大学财政金融学院

出　　处：《财政研究》2024年第8期34-44,共11页Public Finance Research

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(20XNLG01)成果。

摘　　要：活力和秩序是财税体制要处理好的一对重大关系,也是一对有关推进国家治理现代化的重要范畴,研究和处理好该关系有助于丰富关于国家治理的财政理论。财税体制中一系列合理的制度安排,既有助于激发社会生产力和社会活力,又有助于增进政治秩序、社会秩序和经济秩序。财政理论研究要在传统关注政府和市场、效率和公平这两对范畴基础上,进一步关注活力和秩序、经济和社会这两对内涵更加丰富的范畴。当前,为处理活力和秩序这一重大关系,实现“寓活力于秩序”的经济和社会良性运转,财税体制改革方向是:增强财政可持续性、制度要从嵌入经济到嵌入社会、坚持顶层设计与试点探索相结合、发挥地方政府的首创精神。The major relationship between vitality and order needs to be well handled in the public finance and tax system,and they are also included into the critical scope related to promoting the modernization of state governance.Thus studying and well handling this relationship will help enrich the public finance theory of state governance.A series of reasonable institutional arrangements in the public finance and tax system not only help to stimulate social productive forces and social vitality,but also contribute to refining political order,social order and economic order.In traditional practices,public finance theoretical research always paid attention to government and market,efficiency and fairness,but now it should further pay attention to the more enriched relations of vitality and order,economy and society.At present,in order to deal with the important relationship between vitality and order,and realize the sound operation of economy and society by“merging vitality with order”,the public finance and tax system reform should enhance public finance sustainability,change the system from being embedded in the economy to being embedded in the society,insist on the combination of top-level design and pilot exploration,and inspire the pioneering spirit of local governments.

关 键 词：活力 秩序 财税体制 财政理论 

分 类 号：F812[经济管理—财政学]