专家：“十五五”时期财税体制改革可从四方面发力

Core Viewpoint - The current fiscal and tax system in China faces significant challenges, necessitating deeper structural reforms to enhance public service provision and promote social equity [1] Group 1: Challenges in the Fiscal System - The total growth of fiscal revenue is slowing, with the projected national general public budget revenue for 2024 at 22 trillion yuan, reflecting a year-on-year increase of only 1.3% [1] - The proportion of indirect taxes, such as value-added tax and consumption tax, is high, while the share of direct taxes is low, indicating a need for further optimization of the tax structure [1] - The low proportion of personal income tax revenue compared to the high proportion of corporate income tax revenue is unfavorable for improving income distribution and boosting consumption [1] Group 2: Recommendations for Reform - Enhance tax capacity by maintaining an appropriate tax-to-GDP ratio, expanding the tax base while keeping tax rates reasonable, and increasing public awareness of tax obligations [2] - Centralize social security coordination, clarify the fiscal responsibilities between central and local governments, and consider establishing "public service personal accounts" for direct access to services [2] - Expand the scale of government debt and increase the deficit ratio, issuing more national bonds to develop a comprehensive national bond yield curve and stimulate the financial market [2] - Align fiscal reforms with other structural reforms, including land property rights and household registration system reforms [3]