疫情之下增强财政免疫力的思考

应对疫情的财政政策对财政自身的收支平衡产生很大的冲击,这更凸显了财政制度建设的重要性。本文认为,财政制度建设需要建立在以下六个认识基础上:国家需要与其经济发展阶段相匹配的财力;税收成本一般低于其他形式财政收入;税收第一位功能是筹集财政收入,而不是其他;通过国有企业支撑财政不是长久之计;提高财政透明度、加强财政预算审查是财政提质增效的最好办法;财政改革最终落脚到现代治理观念和方式的变革。

Thoughts on Strengthening Fiscal Immunity under the Impact of the Epidemic

The fiscal policy to deal with the epidemic has a great impact on fiscal balance, which highlights the importance of fiscal system construction. This article believes that the construction of fiscal system needs to be based on the following six understandings: a country needs the financial resources that match its stage of economic development;tax costs are generally lower than other forms of fiscal revenue;the primary function of taxation is to raise fiscal revenue;supporting finances through state-owned enterprises is not a long-term solution;improving fiscal transparency and budget review is the best way to improve fiscal quality and efficiency;fiscal reform should ultimately end in the transformation of modern governance concepts and methods.