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中国财政体制改革与变迁(1978~2018)

书 名: 中国财政体制改革与变迁(1978~2018)
英 文 名: CHINA’S FISCAL SYSTEM REFORM
作 者: 杨志勇
I S B N: 978-7-5201-4000-3
丛 书 名: 改革开放研究丛书 订阅
关 键 词:  财政体制 财政改革 预算改革 税制改革 中国 1978-2018
出版日期: 2018-12-01

中文摘要

本书系统回顾1978年以来的中国财政体制改革历程,探究现代财政制度建立的逻辑,展望中国财政体制的未来。财政改革从国有企业改革开始,定位于国有经济的合理布局并形成相应的财政体制;中央和地方财政关系从“分灶吃饭”开始,定位于分税制;预算改革从恢复国家预算制度开始,定位于现代预算制度;税制改革从极简税制开始,定位于建立现代税收制度,重点阐述增值税、消费税、个人所得税和房地产税改革。本书还分析了宏观财政管理体制改革和财政的国际化历程,并梳理了40年财政变革背后的观念因素。

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CommonID:DIR_70600066,ID:10630375,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634702,name:第一章 中国财政体制改革历程,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:1978~2018年,经过改革,中国财政体制发生了根本性的变化。财政体制改革在整个经济体制改革中扮演了重要的角色,或是直接作为改革的突破口,或是为整体改革提供重要的财力保障,促进和推动了社会主义市场经济体制的形成和完善。而今,财政体制在国家治理体系和治理能力现代化中扮演着重要角色,并在推动社会主义现代化强国目标的实现。与此同时,财政体制自身也有了重大变化。40年来,中国财政体制历经了三个阶段的改革,即放权让利式的财政体制改革;建立和完善与社会主义市场经济体制相适应的公共财政体制;建立促进国家治理体系和治理能力现代化目标实现的现代财政制度。,AbstractEN:,KeyWords:76391,20820,205435,94294,30640,EKeyWords:165935,23167,152650,450489,32910,SubjectWords:,LiteratureId:10630374,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:20.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:111,ShowType:putong,LogoID:0,PdfID:10630376,DownCount:89,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:中国财政体制改革历程,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:中国财政体制改革历程,_RowNo:5
CommonID:DIR_70600092,ID:10630378,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634703,name:第二章 国有企业改革:从财政包揽一切到建立规范的财政与国有企业利润分配关系,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:改革开放初期,财政几乎包揽国有企业的一切财务收支。随着改革的深入,财政与国有经济改革也紧密联系。财政改革从对国有企业扩权让利开始。国有企业改革是财政放弃大包大揽的过程,改革的目标是要建立起规范的财政与国有企业的分配关系。,AbstractEN:,KeyWords:58265,476679,33957,476682,476683,EKeyWords:116696,476684,34048,476685,476686,SubjectWords:,LiteratureId:10630377,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:20.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:57,ShowType:putong,LogoID:0,PdfID:10630379,DownCount:77,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:国有企业改革:从财政包揽一切到建立规范的财政与国有企业利润分配关系,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:国有企业改革:从财政包揽一切到建立规范的财政与国有企业利润分配关系,_RowNo:6
CommonID:DIR_70600113,ID:10630381,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634704,name:第三章 中央和地方财政关系:从“分灶吃饭”到建立规范的分税制财政管理体制,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:改革开放以来,中央和地方财政关系规范化最具有标志性意义的事件是1994年的分税制财政管理体制改革。新中国成立以来,第一次有这样一种财政管理体制基本稳定地运行了20多年。仅凭这一点,就足以证明分税制改革的成功。1994年财税体制改革的直接目标是提高两个比重,即提高财政收入占国内生产总值(GDP)的比重和中央财政收入占全国财政总收入的比重。这个目标早已实现。分税制改革在促进中央财政收入占全国财政总收入的比重提高中更是发挥了重要作用。分税制是与社会主义市场经济体制相适应的财政管理体制。但是,受制于当时的条件,1994年改革所选择的分税制还不够规范,后虽经多次“打补丁”式的改革,但分税制距离全面规范仍有较长的路要走。中央和地方财政关系改革需要继续坚守分级财政管理体制的方向。,AbstractEN:,KeyWords:72539,27272,476692,107194,53632,EKeyWords:108340,120358,476696,476698,33572,SubjectWords:,LiteratureId:10630380,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:21.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:69,ShowType:putong,LogoID:0,PdfID:10630382,DownCount:79,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:中央和地方财政关系:从“分灶吃饭”到建立规范的分税制财政管理体制,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:中央和地方财政关系:从“分灶吃饭”到建立规范的分税制财政管理体制,_RowNo:7
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CommonID:DIR_70600194,ID:10630388,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634706,name:第五章 税制改革:从极简税制到建立现代税收制度,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:改革开放以来,中国税制从极简税制起步。为适应对外开放需要,中国建立起涉外税制。为适应政府与企业分配关系改革的需要,中国重新强调税收作用,通过两步利改税,试图规范政府与企业的分配关系。随着社会主义市场经济体制改革目标的确立,中国进行了一次根本性的税制改革,逐步统一了内外资税制,并形成了与市场经济基本适应的税制。随着现代财政制度改革目标的确立,中国税制改革进入了新阶段,旨在建立现代税收制度。税制越来越强调公共政策目标,以更好地适应国家治理体系和治理能力现代化的需要。相应的,中国税制改革可分为1978~1983年、1984~1993年、1994~2012年和2013年至今四个阶段。,AbstractEN:,KeyWords:211895,4401,476709,476710,36565,EKeyWords:476713,3912,476718,476721,36566,SubjectWords:,LiteratureId:10630387,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:21.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:63,ShowType:putong,LogoID:0,PdfID:10630390,DownCount:82,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:税制改革:从极简税制到建立现代税收制度,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:税制改革:从极简税制到建立现代税收制度,_RowNo:9
CommonID:DIR_70600250,ID:10630393,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634707,name:第六章 税制改革:增值税和消费税,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:本章重点分析增值税和消费税的税制改革。,AbstractEN:,KeyWords:4401,326602,37785,30617,6756,EKeyWords:3912,326603,397845,476738,20201,SubjectWords:,LiteratureId:10630392,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:21.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:51,ShowType:putong,LogoID:0,PdfID:10630394,DownCount:70,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:税制改革:增值税和消费税,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:税制改革:增值税和消费税,_RowNo:10
CommonID:DIR_70600282,ID:10630396,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634708,name:第七章 税制改革:个人所得税与房地产税,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:本章分析个人所得税与房地产税。个人所得税与房地产税都是直接税,均属于改革难度很大的税种。特别是房地产税,要对没有现金流的房地产征税,更是难上加难。改革不仅仅需要勇气,更需要专业智慧的支撑。改革只有在充分评估公共风险的前提之下才能稳步推进。,AbstractEN:,KeyWords:476710,4401,54981,50108,EKeyWords:476721,3912,100635,118375,SubjectWords:,LiteratureId:10630395,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_007,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:21.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:53,ShowType:putong,LogoID:0,PdfID:10630398,DownCount:71,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:税制改革:个人所得税与房地产税,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:税制改革:个人所得税与房地产税,_RowNo:11
CommonID:DIR_70600324,ID:10630400,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634709,name:第八章 宏观财政管理体制改革,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:改革开放以来,财政在促进宏观经济稳定中一直扮演重要角色。改革开放初期,在传统的财政平衡观念作用下,追求财政平衡是宏观财政管理的重要内容。随着市场化改革的深入,财政平衡观有了新的理解,现实中财政赤字几乎成为常态。1994年之后,为适应社会主义市场经济体制改革的需要,市场经济条件下的财政政策得到广泛的运用。财政政策在宏观调控中不断优化,宏观财政管理体制也不断得到改善。2013年之后,宏观财政管理体制正按照适应国家治理体系和治理能力现代化的要求进行改革,以进一步提高宏观经济调控的水平。,AbstractEN:,KeyWords:476765,22668,476767,20415,4678,EKeyWords:476769,79760,476772,32833,4682,SubjectWords:,LiteratureId:10630399,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_008,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:22.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:59,ShowType:putong,LogoID:0,PdfID:10630401,DownCount:71,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:宏观财政管理体制改革,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:宏观财政管理体制改革,_RowNo:12
CommonID:DIR_70600348,ID:10630404,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634710,name:第九章 财政的国际化:财政与全球治理秩序,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:经济全球化时代的到来,要求有相适应的全球经济治理新秩序。改革开放以来,中国与世界的联系越来越密切,这在财政上都有所体现。中国参与全球性公共产品的提供,意味着中国肩负国际财政支出的责任。中国在国际税收新秩序的打造中也正发挥积极作用。,AbstractEN:,KeyWords:76391,4728,5543,476791,476792,EKeyWords:165935,33787,5546,476793,476795,SubjectWords:,LiteratureId:10630402,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_009,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:22.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:61,ShowType:putong,LogoID:0,PdfID:10630406,DownCount:73,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:财政的国际化:财政与全球治理秩序,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:财政的国际化:财政与全球治理秩序,_RowNo:13
CommonID:DIR_70600378,ID:10630408,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:634711,name:第十章 中国财政40年:观念与变革70391356,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:10630340,AbstractCH:改革开放以来,财政观念发生了巨大的转变,财政收入、财政支出、国家预算(政府预算)、财政体制等形式不变,但内容已有实质上的变化,中国财政改革在各个领域均有进展。回顾财政改革历程,总结改革的经验和教训,可为未来的深化财税体制改革提供进一步的智力支持。高培勇对中国财政改革40年的基本轨迹、基本经验和基本规律做了梳理和总结。此外,从具体领域的财政改革进行系统回顾的研究成果也有不少。本章拟分析改革开放以来财政观念的七大转变,即国家理财观、财政活动范围观念、财政支出观念、税收观念、政府预算观念、政府间财政关系观念和财政观念竞争性。财政改革与财政观念的转变是相辅相成的,探讨这些观念变化与中国财政改革的关系,以期理解中国财政改革的逻辑。中国财政改革的进程同时是传统财政观念不断突破的过程,也是现代财政观念逐步形成的过程。,AbstractEN:,KeyWords:76391,5379,476822,476824,456941,476829,EKeyWords:165935,5382,476832,476833,476834,476835,SubjectWords:,LiteratureId:10630407,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120190102X20184535001_010,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2019-02-27 11:03:22.0,ModifyUser:Admin,ModifyTime:2023-09-26 23:32:17.0,HitCount:62,ShowType:putong,LogoID:0,PdfID:10630409,DownCount:64,AuthorInfos:,BookPublishDate:2018-12-01 00:00:00.0,SearchTitle:中国财政40年:观念与变革,ISBN:978-7-5201-4000-3,BookTitle:中国财政体制改革与变迁(1978~2018),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:中国财政40年:观念与变革,_RowNo:14
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