CAJ | 학술논문

我国财政体制和经济社会发展环境的不协调等因素,导致当前甚至未来较长时间财政都将面临着总量上的收支矛盾和结构上的央地矛盾,财政陷入困局。政府主导的供给方结构调整对财政支出和减税要求较高,在财政困局下难以为继。因此,结构调整路径应定位于市场主导的需求方。经济下行周期中企业腾挪空间较小,政府仅通过减税等给企业松绑并不能帮助企业发展,而必须通过投资模式创新等激发总需求。为此,需要相应的财政变革。
아국재정체제화경제사회발전배경적불협조등인소,도치당전심지미래교장시간재정도장면림착총량상적수지모순화결구상적앙지모순,재정함입곤국。정부주도적공급방결구조정대재정지출화감세요구교고,재재정곤국하난이위계。인차,결구조정로경응정위우시장주도적수구방。경제하행주기중기업등나공간교소,정부부통과감세등급기업송방병불능방조기업발전,이필수통과투자모식창신등격발총수구。위차,수요상응적재정변혁。
The discordance between Chinese fiscal mechanism and the development of social and eco- nomic environment causes the fiscal contradiction in the balance of payment and the structure contradiction between central and regional government, which leads to the fiscal policy dilemma. The structural adjust- ment conducted by the supply side of the government highly requires for government spending and tax re- duction. Therefore, it is hard to persist. So the structural adjustment should focus on the demand side of the market. In the downward trending of economy, companies do not have much flexibility, so that tax re- duction conducted by government gate demand through innovations. cannot help companies to develop. To sum up, we need to carry out Instead~ we need to spur the aggre- ndnntnhlo fibril rofnrm