Construction of Resource Fiscal Framework Under the New Round of Fiscal and Taxation System Reform:Based on the Perspective of Sustainability
It is the key direction of the new round of fiscal and taxation system reform to construct and expand the resource finance framework from the perspective of sustainability,encourage governments to rationally develop and plan the utilization of natural resource assets according to local conditions,and transform resource-based revenue into sustainable financial resources in combination with the market-oriented reform process,so as to realize the functions of finance in all aspects such as economy,society and ecology.This paper argues that,as a broad and neutral concept,resource finance refers to the fiscal behavior of government departments to rationally develop and plan the utilization of natural resource assets owned under the goal of fiscal sustainability and ecological sustainability,and to transform resource-based revenue into sustainable financial resources.Resource finance is conducive to the realization of Chinese modernization goal of"harmony between humanity and nature"and provides a financial guarantee and material foundation for high-quality development.At present,China's resource-based revenue continues to grow,but with a low transformation level of resource-based revenue to financial resources,insufficiency in the decisive role of the market in allocating resources,and unsound price formation mechanism,resulting in a relatively single form of the local government's transformation of resource assets to financial resources.Based on this,this paper proposes that drawing on international experience,it is necessary to standardize the government's resource-based revenue acquisition behavior in the short term,accelerate the factor marketization reform in 3-5 years,establish a mechanism for the transformation of natural resource assets into financial resources,and implement a dynamic optimization scheme that combines natural resource utilization planning with medium-term fiscal planning and debt repayment plan,so as to lay an institutional foundation for achieving fiscal balance and rational development of natural resources.This paper expands on the existing studies in the following two aspects.It expands its study object from land resources to various natural resources such as minerals,forests and grasslands,and pays attention to the behavior of local governments in coordinating natural resources and adjusting their financial structure according to local conditions in the context of increasing unsustainability of"land finance"and conducts statistical analysis based on local government resource data in China.In addition,from the perspective of fiscal science,it studies the adjustment and optimization of local financial structure and the realization of the resource allocation function in the process of the transformation of local government's resource-based revenue and financial resources,and supplements the connotation of natural resource revenue from the perspective of national governance of harmony between humanity and nature.
万方数据
维普
