经济社会体制比较
經濟社會體製比較
경제사회체제비교
Comparative Economic and Social Systems
2014年
5期
33~45
,共null页
财税改革 一般化回归 十八届三中全会 制度安排
財稅改革 一般化迴歸 十八屆三中全會 製度安排
재세개혁 일반화회귀 십팔계삼중전회 제도안배
Reform on Fiscal System; Returning from Specialization to Generalization; Third Plenary Session of 18th CPC Central Committee
遵照特定改革阶段和基本国情而制定特殊化的制度安排,以适应改革与发展的需要,是中国过去30多年改革决策的基本逻辑,这种特殊化的制度安排也造就了中国经济增长的奇迹。但十八届三中全会所释放出的改革信号表明,中国改革进程已由“摸着石头过河”向“顶层设计”转变,在制度层面各种体制安排也逐步由强调“特殊化”向“一般化”转变,这是中国改革进程发展到特定阶段的一种必然回归,符合中国改革的总体逻辑。其中,财税体制改革由特殊化的、过渡性的制度设计向一般性制度安排回归的趋势尤为明显。从财政分层的视角考察,这种回归体现为财政职能常态化、财税体制外生化以及收支约束机制化三重过程,三条线索贯穿于中国整个财税制度的纵向变革历程,并能够得到财税改革领域的学术视阈和现实趋向的双重验证。十八届三中全会所明确的未来财税改革方向进一步佐证并回应了上述规律,深刻理解这种规律对客观认知中国改革进程及改革方向具有重要意义。
遵照特定改革階段和基本國情而製定特殊化的製度安排,以適應改革與髮展的需要,是中國過去30多年改革決策的基本邏輯,這種特殊化的製度安排也造就瞭中國經濟增長的奇跡。但十八屆三中全會所釋放齣的改革信號錶明,中國改革進程已由“摸著石頭過河”嚮“頂層設計”轉變,在製度層麵各種體製安排也逐步由彊調“特殊化”嚮“一般化”轉變,這是中國改革進程髮展到特定階段的一種必然迴歸,符閤中國改革的總體邏輯。其中,財稅體製改革由特殊化的、過渡性的製度設計嚮一般性製度安排迴歸的趨勢尤為明顯。從財政分層的視角攷察,這種迴歸體現為財政職能常態化、財稅體製外生化以及收支約束機製化三重過程,三條線索貫穿于中國整箇財稅製度的縱嚮變革歷程,併能夠得到財稅改革領域的學術視閾和現實趨嚮的雙重驗證。十八屆三中全會所明確的未來財稅改革方嚮進一步佐證併迴應瞭上述規律,深刻理解這種規律對客觀認知中國改革進程及改革方嚮具有重要意義。
준조특정개혁계단화기본국정이제정특수화적제도안배,이괄응개혁여발전적수요,시중국과거30다년개혁결책적기본라집,저충특수화적제도안배야조취료중국경제증장적기적。단십팔계삼중전회소석방출적개혁신호표명,중국개혁진정이유“모착석두과하”향“정층설계”전변,재제도층면각충체제안배야축보유강조“특수화”향“일반화”전변,저시중국개혁진정발전도특정계단적일충필연회귀,부합중국개혁적총체라집。기중,재세체제개혁유특수화적、과도성적제도설계향일반성제도안배회귀적추세우위명현。종재정분층적시각고찰,저충회귀체현위재정직능상태화、재세체제외생화이급수지약속궤제화삼중과정,삼조선색관천우중국정개재세제도적종향변혁역정,병능구득도재세개혁영역적학술시역화현실추향적쌍중험증。십팔계삼중전회소명학적미래재세개혁방향진일보좌증병회응료상술규률,심각리해저충규률대객관인지중국개혁진정급개혁방향구유중요의의。
Given China＇s specific stage of reform and basic national conditions, China had to make institutional arrangements to meet the needs of reform and development over the past 30 years. This is the basic logic of China＇s transformation and the specialized system has also created a miracle of economic growth in China. How- ever, the signal sent by the Third Plenary Session of 18th CPC Central Committee shows that, China＇s transfor- mation process has shifted from ＂crossing the river by feeling the stones＂ to ＂top -level designing,＂ and then it has been gradually returned to general form from special institutional design. Especially in the fiscal system, it＇s obvious that there exists a tendency to change from specialty into normality. From the academic perspective the process can be divided into three levels ： normalizing financial functions, tendency from exogenous to endog- enous fiscal and taxation systems, and institutionalizing decision in revenue and expenditures. As the Third Ple- nary Session of 18th CPC Central Committee both proves and responds to the above rule, a deep understanding of the rule is of great significance for studying China＇s reform and the direction of reform objectively.
