构建更加可持续的现代财政制度 中国财政政策论坛聚焦“十五五”时期财政可持续发展问题

Core Insights - The China Fiscal Policy Forum focused on the direction of fiscal policy during the "14th Five-Year Plan" period, tax system optimization, and expenditure structure adjustments to contribute to a more sustainable and efficient modern fiscal system [1][2][3][4][5]. Group 1: Fiscal Policy Direction - The forum discussed the six core reasons for the decline in fiscal revenue share, including large-scale tax cuts, challenges in tax collection from the digital economy, and the impact of negative PPI on production tax revenue [1]. - Recommendations included optimizing the tax structure, enhancing digital and refined tax collection management, and adjusting the VAT sharing ratio and consumption tax collection [1][2]. Group 2: Tax System Reform - The strategic positioning of tax reform emphasizes the sustainability of fiscal policy as a foundation for national governance, requiring coordinated policies across industries, trade, finance, and fiscal management [2]. - Key tasks include improving local tax and direct tax systems, standardizing tax incentives, and ensuring a reasonable macro tax burden to support high-quality economic development [2][3]. Group 3: Sustainable Development - Emphasis on maintaining a reasonable macro tax burden and establishing evaluation mechanisms for tax incentives to ensure timely exits from ineffective policies [3]. - The need to expand new tax sources, particularly in emerging areas like the digital economy and cross-border income, while enhancing local financial autonomy and optimizing transfer payment systems [3]. Group 4: Real Estate Market and Fiscal Policy - The analysis of fiscal policy in the context of real estate market transformation suggests a layered approach, focusing on short-term measures to stabilize household balance sheets and long-term structural reforms [4]. - The proposed fiscal policy interventions aim to accurately address the structural characteristics of the real estate market during its transformation [4]. Group 5: Income Redistribution Policies - The evolution of income redistribution policies shows a rapid growth in social security spending, with an average annual growth rate of 16.7% from 2000 to 2023, indicating an improving redistributive effect [5]. - Recommendations for the "14th Five-Year Plan" include optimizing expenditure structures to enhance support for low-income groups, particularly in rural areas, to strengthen the redistributive role of fiscal policies [5].