财政改革要与经济发展同步——“十四五”时期中国财政前瞻与2021积极财政政策解读

我国“十四五”时期财政收入基础和税源分布将发生持续性的重大变化,经济增长的有利因素包括居民收入增加、消费扩大、服务业上升、数字经济成长等,但风险因素更加不容忽视,财政将面临收入增长减速、支出需要增加、债务进一步扩张的多重压力,可持续性将明显承压。本文指出财税体制的改革速度亟待与经济发展的趋势与速度同步,提出财政可持续的若干建议,并就2021年财政政策进行解读。

Synchronization Between Public Finance Reform and Economic Development--China Public Finance Future in the 14thFive-year Period and 2021 Positive Public Finance Policy Explanation

the foundation of public finance income and tax resource distribution of China will have continuous change in the 14th five-year period.There are some positive factors contributing economic increase,these are increase in citizen's income,consumption,service sector,expenditure etc.On the other hand,there are quite a few risks.These risks include lower income increasing rate,increase in expenditure demand,expanding of debt.Fiscal sustainability is facing more and more pressure.The article believes that the reform of fiscal and tax system should be synchronized with economic development trend,presents some suggestion to keep public finance sustainable.It also explains 2021 public finance policies.