摘要
"十四五"时期,我国面临百年未有之大变局,财政安全运行也将面临四个方面的风险挑战:一是我国进入新发展阶段之后,横亘在我国建设社会主义现代化新征程上的"中等收入陷阱"和"高收入之墙",即财政经济可持续发展问题;二是危及我国财政汲取能力和宏观调控边界的数字经济、数字贵族;三是在财政管理过程中对财政风险认识的意识问题;四是我国经济转型升级过程中和经济全球化程度提高后,传统的税基萎缩、纳税人税负相对上升,而对新涌现税基的调控不足、调节乏力的问题,消费税的"污染抑制型"向"健康生活方式促进型"的转变需要就是这方面的典型事例。这些问题都可能使我国财政发展面临"降维打击"的风险,是我国沿着传统发展模式所无法预见的、更是难以克服的,必须给予高度重视。因此,建议政府从五个方面做好应对措施:一是积极应对新发展阶段不确定性带来的"风险成本",通过财税手段激励创新,实现经济发展动力转换;二是创新数字税收征管模式,构建适应数字经济的税收制度;三是尽快放开计划生育的人口政策,消除战略性发展隐患;四是推动消费税转型,构建现代绿色税收体系;五是完善应急财政机制,防范瞬时冲击风险。
During the"14 th Five-Year Plan"period, China is faced with great changes unseen for centuries, the safe operation of its finance is also faced with the risks and challenges from the following four aspects. The first is the"middle income trap"and the"high-income wall", i.e., the issue of sustainable fiscal and economic development, which lies on the new journey of China’s socialist modernization after China has entered a new stage of development. The second is the digital economy and digital aristocracy that endanger China’s fiscal absorbing capacity and macroeconomic regulation of borders. The third is the awareness of the fiscal risks in the process of fiscal management. The fourth is the shrinking of traditional tax bases and the relative increasing of taxpayers’ tax burdens during the process of China’s economic transformation and upgrading and after the improvement of the level of economic globalization;the issues of the insufficient regulation and control and the weak adjustment faced with the newly emerged tax bases, and the need for the transition of the consumption tax from the" pollution suppression type" to the" healthy lifestyle promotion type" are typical examples in this regard. These problems may cause China’s fiscal development to face the risks of"dimensional reduction hit", which is unforeseeable and difficult to overcome by China’s traditional fiscal development mode;therefore, it should be given severe attention. Thus, it is suggested for the government to adopt countermeasures from the following five aspects: firstly, to actively respond to the"risk costs"brought about by the uncertainty of the new development and encourage innovation by fiscal incentive means, so as to achieve the transformation of economic development powers;secondly, to innovate the digitalized tax collection mode and construct a tax system to accommodate the digital economy;thirdly, to let loose the population policy of family planning as soon as possible, so as to eliminate the hidden dangers of the strategic
作者
白彦锋
BAI Yan-feng(Central University of Finance and Economics Beijing 102206,China)
出处
《当代财经》
CSSCI
北大核心
2021年第6期27-37,共11页
Contemporary Finance and Economics
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)。
关键词
财政安全
财政风险
应急财政机制
降维打击
数字经济
financial security
financial risks
emergency fiscal mechanism
dimension reduction blow
digital economy
