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新质生产力与财税体制改革:发展逻辑与现实路径

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新质生产力是推动中国式现代化不可或缺的核心动力.发展新质生产力,必须进一步全面深化改革,并形成与之相适应的新型生产关系.财政是国家治理的基础和重要支柱,构建与新质生产力发展相适配的财税体制是新型生产关系的重要组成部分.本文从新质生产力内涵演变出发,在剖析新质生产力的理论基础上,从理念指引、现实基础以及目标导向等维度,逐一厘清新质生产力与财税体制改革的发展逻辑,从要素、行业、环境以及治理等维度剖析了新质生产力对财税体制改革所提出的"新"要求.结合新一轮财税体制改革的重点方向,提出相应的现实改革路径及对策建议.
New Quality Productivity and Fiscal and Taxation System Reform:Interactive Logic and Realistic Path
New quality productivity is an indispensable core power to promote Chinese path to modernization.To develop new quality productive forces,it is necessary to further comprehensively deepen reforms and form new production relations that are compatible with them.Public finance is the foundation and important pillar of national governance,and building a fiscal and tax system that is compatible with the development of new quality productive forces is an important component of the new production relations.Starting from the evolution of the connotation of new quality productivity,this article analyzes the theoretical basis of new quality productivity,clarifies the development logic of new quality productivity and fiscal and tax system reform from the dimensions of conceptual guidance,practical foundation,and goal orientation,and analyzes the new requirements of new quality productivity for fiscal and tax reform from four dimensions:factors,industries,environment,and governance.Based on the key directions of the new round of fiscal and tax system reform,this article proposes corresponding practical reform paths and countermeasures.

New Quality ProductivityNew Production RelationsFiscal and Tax System ReformModern Fiscal and Tax SystemHigh-Quality Economic Development

王志刚、胡宁宁

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中国财政科学研究院

中国财政科学研究院研究生院

新质生产力 新型生产关系 财税体制改革 现代财税体制 经济高质量发展

2024

财政研究
中国财政学会

财政研究

CSTPCDCSSCICHSSCD北大核心
影响因子:1.1
ISSN:1003-2878
年,卷(期):2024.(9)