从管仲的税收思想到美国地方债务管理经验，从财政功能到中国财政特点与挑战，林双林在"古今中 外"的视角下剖析中国财政，并对接下来的财政改革提出了一些建议。 南都讯 记者杨文君 发自北京 1月13日晚，北大国发院公开课第4期暨北大博雅讲坛第695期在校内举 行，北大国发院原教授、汇丰商学院智库中心副主任林双林带来了"迈向'十五五'的中国公共财政"的主 题演讲。 1月13日，北大国发院公开课第4期暨北大博雅讲坛第695期在校内举行。 地方事权多，面对当前社会关注度比较高的地方债问题，林双林建议设立债务上限；增加地方政府税收 份额；建立地方税种，如财产税、销售税；减少地方政府支出责任，增加中央政府支出责任；逐步建立 预算硬约束，发展地方经济。 他还以美国为例谈到，美国州和地方政府也曾经遇到过严重的债务问题。1838年联邦政府债务占各级政 府债务总和的3%，州政府占86%，地方（县、市、区）政府占12.5%。州和地方政府债务危机多次爆 发，联邦政府曾帮助州政府还过债，但后来不再救援，并强制地方政府还债。州和地方政府吸取债务危 机的惨痛教训，健全地方税制；量入为出，减少不必要开支；设定债务上限，实行硬预算约束；同时， 联 ...

Core Viewpoint - The lecture by Lin Shuanglin emphasizes the need for reform in China's public finance system, focusing on improving efficiency and income distribution through various tax and social security measures [1][2]. Group 1: Fiscal Reform Goals - The future goal of China's fiscal reform is to enhance the fiscal system, improve efficiency, and ensure equitable income distribution [1]. - Specific suggestions include lowering corporate income tax to stimulate investment, employment, and income growth [1]. Group 2: Tax System Recommendations - Recommendations for tax reform include the introduction of new taxes such as property tax and inheritance tax, and adjusting income tax thresholds and rates annually based on inflation and economic conditions [1]. - The proposal also suggests reducing fragmented tax incentives and implementing universal benefits for the population [1]. Group 3: Social Security and Government Spending - Lin Shuanglin advocates for increasing the central government's share of social security spending, arguing that the central government currently manages too few responsibilities despite having significant financial resources [2]. - He suggests establishing a debt ceiling for local governments, increasing their tax revenue share, and creating new local tax types to alleviate the burden on local governments [2]. Group 4: Lessons from the U.S. Debt Management - The lecture draws parallels with the U.S. experience in managing state and local government debt, highlighting the importance of setting debt limits and implementing hard budget constraints to prevent fiscal crises [2].