积极财政政策的调整与财政改革

从当前及今后一个时期国内外经济发展态势分析和配合中央近期的宏观调控政策,应对积极财政政策加以调整.这不仅有利于巩固当前我国经济发展的良好势头,而且对于把握机遇促进我国经济社会长期稳定发展具有战略意义.在积极财政政策调整中要适当调减财政政策扩张力度,改进原来以长期建设国债为主的实施财政扩张性政策的工具组合,根据公共财政要求调整支出投向和重点.特别是应注重结合财政政策调整推进财政改革,完善税费制度,构建内需平稳增长机制,强化财政对结构优化的作用,并健全分税分级的公共财政体制,在长期建设国债规模缩小后,发展新的财政支出方式.

Adjustment of Pro-active Fiscal Stimulus Policy and Fiscal Reform

Based on the domestic and international economic development trends at present and in the near future and therecent macro policies of the central government, we argue the pro-active fiscal stimulus policy should be ad-justed. Such adjustment will not only help to strengthen the favorable trend of Chinese economic development,but also have strategic meaning for grasping opportunity to improve long-term stable economic and social de-velopment in China. The adjustment of fiscal stimulus should mean to properly reduce the expansion of fiscalpolicy in certain degree, to reform the instruments combination of implementing expansive fiscal policy mostimportant part of which in the past was long-term constructive public debt, and to adjust expenditure direc-tion and emphasis according to public finance requirements. We should pay special attention to boosting fiscalreforms combined with fiscal policy, improving tax-fee system for the establishment of domestic demand stableincreasing mechanism, enhancing fiscal functions on the economic structure optimization, improving tax sepa-rating multilevel public finance system, and developing new fiscal expenditure methods after the shrink in thesize of long-term constructive public debt.