摘要
制约经济发展方式转变的症结可以归结为五个经济结构问题:收入结构、生产的投入结构、需求结构、产业结构、财政支出结构。产生这五个结构问题的根本原因是生产型财政。在"收"的方面,政府收入在国民收入中所占的比例过大;在"支"的方面,在政府财政支出中,投资支出比重过大,对企业转移支付比重过大,而社会福利支出比重过小。所以,就转变经济发展方式而言,经济体制改革的核心是改革财政制度,更具体地说,是改革生产型财政。第一,使地方政府财政收入增长不超过当地GDP增长和居民收入增长,在近期,至少要按一定的比例与后二者挂钩。第二,开征地方政府经济建设支出税,由中央政府用于对居民的转移支付。
The crux of restricting the transformation of economic development mode can be attributed to five economic structure problems: income structure,production investment structure,demand structure,industrial structure and fiscal expenditure structure.The root cause of the five structure problems is the productive government finance.In terms of income,government revenue accounts to a high proportion of national revenue.On the spending side,investment expenditure and transfer payment to enterprises account to a high proportion of government expenditure,as a result,social welfare expenditure accounts to a low proportion of government expenditure.As for economic development mode,the core of economic system reform is the reform of financial system.First,the local government revenue growth should not exceed the local GDP growth and the dweller income growth.In the near future,the local government revenue growth should keep a certain proportion with the latter two growths at least.Second,the central government should levy the tax of local government expenditure for economic construction and use the tax for the transfer payment to the residents.
出处
《江海学刊》
CSSCI
北大核心
2013年第1期80-86,238,共7页
Jianghai Academic Journal
