经济理论与经济管理
經濟理論與經濟管理
경제이론여경제관리
Economic Theory and Business Management
2014年
2期
70~77
,共null页
普惠型物品 特惠型物品 受益原则 政府筹资方式
普惠型物品 特惠型物品 受益原則 政府籌資方式
보혜형물품 특혜형물품 수익원칙 정부주자방식
generalized preference goods; special preference goods; benefit-received principle; government financing channels
我国财政支出增长与居民享有的政府提供的物品或服务之间,未能实现共生式发展的矛盾越来越突出。本文认为根源在于政府筹资方式与政府提供的物品或服务的性质不相称。政府提供的物品或服务性质不同,理应采用不同的筹资方式,否则会引起政府提供的物品或服务过多或过少,缺乏效率与公平。具体来说,普惠型物品应该采用一般税筹资,而特惠型物品应该采用收费筹资。
我國財政支齣增長與居民享有的政府提供的物品或服務之間,未能實現共生式髮展的矛盾越來越突齣。本文認為根源在于政府籌資方式與政府提供的物品或服務的性質不相稱。政府提供的物品或服務性質不同,理應採用不同的籌資方式,否則會引起政府提供的物品或服務過多或過少,缺乏效率與公平。具體來說,普惠型物品應該採用一般稅籌資,而特惠型物品應該採用收費籌資。
아국재정지출증장여거민향유적정부제공적물품혹복무지간,미능실현공생식발전적모순월래월돌출。본문인위근원재우정부주자방식여정부제공적물품혹복무적성질불상칭。정부제공적물품혹복무성질불동,리응채용불동적주자방식,부칙회인기정부제공적물품혹복무과다혹과소,결핍효솔여공평。구체래설,보혜형물품응해채용일반세주자,이특혜형물품응해채용수비주자。
The conflict between financial expenditure increase and the growth of goods or services provided by the government for residents becomes more and more standing out. This paper points out the root of all problems is that the government financing channels is irrelevant with the characteristics of goods or services provided by government. The government financing channel should vary on the nature of goods or services. Otherwise, the government will provide goods or services with inefficiencies and inequalities. Based on the benefit-received principle, the generalized preference goods should be financed by the general tax, and the special preference goods should be financed by fees.