财政缺口背景下我国财政可持续研究——兼论房产税改革的目标

近年来,我国财政收入增速持续回落,而财政支出仍保持较快增长,财政收支压力开始逐步显现,这从侧面反映了财政可持续性的问题. 表象之下的症结主要在于我国现行财税体制与经济新常态发展的不适应,因此尽快建立健全直接税与间接税并重的现代税收制度成为了改革的重要目标之一. 从财政可持续的"发展性"和"公共性"双重要求来看,推进我国房产税改革,不应以调节居民贫富差距或建立地方财政收入来源作为单一的主要目标. 而是必须同步推进,将地方财政收入来源与公共教育等财政支出挂钩,以市场化机制激励地方财政努力、优化财政收支结构,促进政府部门回归公共服务本位.

Research on the Fiscal Gap under the Background of China's Fiscal Sustainability——Object Analysis of House Property Tax Reform

In recent years, China's fiscal revenue growth continued to fall, while the fiscal expenditure growth is still rela-tively rapid. The pressure of the fiscal revenue and expenditure is gradually emerging, which reflects the fiscal sustainability problems from the side. The cause of the problems lies in the fact that China's current tax system isn't fit to economic de-velopment, so establishing and improving the modern tax system has become one of the important reform objectives. Based on the double requirements of fiscal sustainability, regulating the gap between rich and poor or establishing the local fiscal rev-enue sources can't become the single objective of house property tax reform. We have to synchronize. Through making public education and other public expenditure linked to the local fiscal revenue, and motivating local fiscal efforts with the market mechanism, we can optimize the structure of fiscal revenue and expenditure, and promote government departments return to public service.