转轨时期的中国价税财改革:争论与启示

发布时间：2018-06-26 09:18

本文选题：价税财改革 + 转轨经济　；参考：《财贸经济》2017年02期

【摘要】：转轨时期价税财改革是中国自主改革的起点,是经济体制改革的核心,是推动经济迅速发展的关键,也是建立有中国特色改革理论的现实基础。通过发挥价格信号作用和财税组织收入分配的职能,中央政府快速建立起对地方政府和企业的物质激励机制,焕发经济机体的活力,促进经济迅速发展。转轨时期经济体制改革的成功,得到国内外的认同和赞扬。以至于诸多研究呼吁,应借鉴转轨时期价税财改革的思路,解决当前困扰经济发展的问题。本文通过回顾转轨时期价税财改革的历程、学术争论和经验教训,指出转轨时期的经济体制改革具有明显的渐进性和局部性特征。在经历最初的成功之后,各项改革措施之间的不兼容性日益明显,并积累了很多悬而未决的难题,加大了深化改革的难度。未来应明确改革的主线,建立整体改革的思路,健全和完善符合经济发展规律的社会主义市场经济体制。
[Abstract]:Value-tax reform in the transitional period is the starting point of China's independent reform, the core of economic system reform, the key to promoting rapid economic development, and the realistic basis for establishing the theory of reform with Chinese characteristics. By giving full play to the role of price signal and the function of income distribution of fiscal and taxation organizations, the central government has rapidly established a material incentive mechanism for local governments and enterprises, coruscated with the vitality of the economic body, and promoted the rapid development of the economy. The success of the economic system reform during the transition period has been recognized and praised at home and abroad. Therefore, many research appeals should draw lessons from the ideas of the reform of value tax and property during the transitional period, and solve the current problems that haunt the economic development. By reviewing the course of the reform of valorem tax and property during the transitional period, academic controversy and experience and lessons, this paper points out that the reform of economic system in the period of transition has obvious characteristics of gradual and local. After the initial success, the incompatibility between the various reform measures has become increasingly obvious, and accumulated a lot of outstanding problems, increased the difficulty of deepening the reform. In the future, the main line of reform should be made clear, the train of thought of overall reform should be set up, and the socialist market economic system in accordance with the law of economic development should be perfected and perfected.
【作者单位】：中国社会科学院财经战略研究院;
【基金】：国家社会科学基金青年项目“价格改革的学术争论与历史经验研究”(15CJY066)
【分类号】：F726;F812.2

【相似文献】