摘要
财税政策作为国家宏观调控的重要手段,将在推进共同富裕进程中发挥愈加突出的作用。以中国式现代化背景下促进共同富裕财税政策的研究成果和基本情况作为切入点,探究中国式现代化背景下财税政策促进共同富裕的逻辑机理,并剖析中国式现代化背景下促进共同富裕财税政策存在的问题,提出了逐步增强地方财政可持续性、健全纵横财政转移支付政策和优化税制结构增强调控作用等促进共同富裕的财税政策建议。
As an important means of national macro-control,fiscal and taxation policies will play an increasingly prominent role in promoting the process of common prosperity.Taking the research results and basic situation of fiscal and taxation policies to promote common prosperity under the background of Chinese modernization as the starting point,the study explores the logical mechanism of fiscal and taxation policies to promote common prosperity under the background of Chinese modernization,and analyzes the problems of fiscal and taxation policies to promote common prosperity under the background of Chinese modernization.The study puts forward some fiscal and taxation policy suggestions to promote common prosperity,such as gradually strengthening the sustainability of local finance,improving the policies of vertical and horizontal fiscal transfer payments,optimizing the structure of tax system and enhancing the role of regulation.
作者
章力丹
李鑫晨
ZHANG Lidan;LI Xinchen
出处
《商业经济》
2024年第6期150-154,共5页
Business & Economy
基金
黑龙江省省属本科高校优秀青年教师基础研究支持计划资助:中国式现代化背景下促进共同富裕的财税政策研究
黑龙江省哲学社会科学规划项目:数字经济驱动黑龙江省产业结构转型机制与路径研究(23JYC291)。
关键词
共同富裕
收入差距
财税政策
common prosperity
income gap
fiscal and taxation policy
