【粤开宏观】财税体制与经济发展：当前制约因素与未来改革方向

Group 1: Fiscal and Tax System Issues - The current fiscal and tax system has unclear and unstable boundaries between government and market, leading to excessive local government intervention in the market economy and an overburdened safety net responsibility[3] - There is an unreasonable division of responsibilities and expenditure between central and local governments, resulting in excessive expenditure responsibilities for local governments[7] - The tax structure is unreasonable, hindering the transformation of economic development methods, economic stability, and income distribution adjustment[7] Group 2: Reform Directions - The new round of fiscal and tax system reform is necessary to establish a modern fiscal and tax system and better promote high-quality development in China[4] - Key points for promoting high-quality economic development through the new fiscal and tax system reform include clarifying the boundaries between government and market, optimizing the division of government revenue, and enhancing the sustainability of local finances[22][65] - Continuous promotion of tax system reform is essential to improve the targeting and effectiveness of the tax system in serving high-quality economic development[66] Group 3: Economic Impact - The fiscal and tax system significantly influences the implementation path and efficiency of macroeconomic regulation policies, affecting the effectiveness of national development strategies and economic regulation policies[6] - The fiscal system's design has not sufficiently supported major strategic tasks such as building a unified national market, promoting common prosperity, and addressing aging population challenges[56] - The scale of transfer payments has exceeded 10 trillion yuan in 2023, indicating a serious vertical fiscal imbalance and potential sustainability issues[40]