摘要
在内外环境复杂变化的背景下,扩大中等收入群体在我国扩大内需和促进经济转型发展中的重要性、关键性愈发突出。本文在梳理公共服务财政支出影响中等收入群体发展的相关文献的基础上,从宏观视角和微观视角探索公共服务财政支出影响中等收入群体的路径和机理,提出以提升公共服务财政支出比重为重点优化财政支出结构、以公共服务财政支出均等化为重点理顺中央和地方财税关系、以提高公共服务财政支出效率为重点深化财政支出管理制度改革、推进税收结构和财政支出结构的协同调整、推动财政制度和公共服务体制的联动改革等政策建议。
Under the background of profound and complicated changes in the internal and external enviroments,whether it is to expand domestic demand or to promote economic transformation,expanding the middle income group is the key .This paper takes the influence of public service fiscal expenditure on the development of middle income group as the main line of research.Through literature review of the relationship between middle income group and public service expenditure,adopting a combination of macro and micro methods to analyze the path and mechanism of public service fiscal expenditure affecting middle income group,public service expenditure proposals and relevant reform proposals are put forward,such as optimizing fiscal expenditure structure with increasing the share of fiscal expenditure on public services as a key point,creating a harmonious fiscal relations between the central government and local governments with the equalization of fiscal expenditure on public services as a key point,deepening fiscal expenditure administrative system reform with promoting the efficiency of fiscal expenditure on public services,advancing co-adjustment of taxation structure and fiscal expenditure structure and,advancing linked reforms of fiscal system and public service system for expanding middle income group.
作者
何冬妮
HE Dong-ni(School of Business Administration,Northeastern University,Shenyang 110819,China;China Institute for Reform and Development,Haikou 571000,China)
出处
《经济体制改革》
CSSCI
北大核心
2019年第3期122-128,共7页
Reform of Economic System
基金
国家社会科学基金项目:“扩大中等收入群体的公共财税制度与政策选择研究”(14XGL010)
关键词
中等收入群体
公共服务财政支出
影响路径和机理
middle income group
fiscal expenditure on public service
impact path and mechanism
