财税形势 财税政策 财税改革（上）——面向“十一五”的若干重大财税问题盘点

由“十五”迈入“十一五”，中国财税领域面临着一系列值得探宄、亟待解决的重大问题。其中包括：财政收支规模的变化、财政风险问题的判断、税收收入的持续高速增长、预算约束机制的弱化、稳健财政政策的基本去向和新一轮税制改革。全面而系统的盘点这些重大问题，以重大问题分析透视全局图景，既可审视现实，梳理过去5年以至更长区间的财税行动轨迹。也可未雨绸缪，勾画未来5年以至更长时间的财税工作方案。

Fiscal Situation,Fiscal Policy and Fiscal Reform-a review of some significant fiscal issues to be addressed in the Eleventh Five-Year Program of China

At this crucial stage of stepping forward from the Tenth Five-Year Plan to the Eleventh Five-Year Program, a series of issues in China's fiscal realm are in dire need of research and resolution. The issues,concerned are: the variation in the scale of fiscal revenue and expenditure, the recognition of fiscal risks, the continuous hiking of lax revenue, the soft budget constraint, the basic trend of the sound fiscal policy and the new tax reform. An overall and systematic review of these issues, which serves as a panorama of China's fiscal situation, may help to scrutinize the reality by tracking the fiscal actives during the past five years or even longer; it may also help to set a general formula guiding future fiscal activities in the next-five years or even longer in a fore-sighted way.