【作者】 贾康；

【Author】 Jia Kang,Institute of Fiscal Science,Ministry of Finance.

【机构】 中国国际经济交流中心； 财政部财政科学研究所；

【摘要】 为实现科学发展,在当前继续扩大内需的同时,需要把短期调控与中长期的制度设计与建设、机制转变与改善紧密结合起来,应从以下几个方面入手积极建立健全有利于科学发展的财税体制机制,包括:深化改革,构建财权与事权相呼应、财力与事权相匹配的财税体制;构建有利于支持自主创新和走创新型国家道路的财税机制;完善促进环境保护和资源合理利用的税费制度;完善促进基本公共服务均等化和收入合理分配的财税制度。此外,还要以加强科学化、精细化管理为主线,把财税的体制创新与预算体系的一系列管理创新、相关的技术创新(如金财工程)紧密结合,良性互动。更多还原

【Abstract】 In order to achieve scientific development,we should closely combine short-term regulation with medium and long-term system design and building,together with system transformation and improvement,while continually expanding domestic demand,and we should actively establish sound and science-based fiscal and taxation system from the following aspects:deepen the reform,and build a fiscal and taxation system,in which financial authority correspond with personnel authority,and financial strength matches personnel authority;build a fiscal and taxation system that is conducive to homegrown innovations;build a taxation system that is beneficial to environmental protection and appropriate use of resources;and build a fiscal and taxation system that can promote the equalization of basic public services and reasonable distribution of income.Besides,we should,based on scientific and precise management,closely combine the innovation of fiscal and taxation system with a series of management innovation and relevant technical innovation(e.g.financial engineering) of budgeting system to reach the purpose of mutual promotion.更多还原