本文選題：價稅財改革 + 轉(zhuǎn)軌經(jīng)濟��； 參考：《財貿(mào)經(jīng)濟》2017年02期

【摘要】：轉(zhuǎn)軌時期價稅財改革是中國自主改革的起點,是經(jīng)濟體制改革的核心,是推動經(jīng)濟迅速發(fā)展的關(guān)鍵,也是建立有中國特色改革理論的現(xiàn)實基礎(chǔ)。通過發(fā)揮價格信號作用和財稅組織收入分配的職能,中央政府快速建立起對地方政府和企業(yè)的物質(zhì)激勵機制,煥發(fā)經(jīng)濟機體的活力,促進經(jīng)濟迅速發(fā)展。轉(zhuǎn)軌時期經(jīng)濟體制改革的成功,得到國內(nèi)外的認(rèn)同和贊揚。以至于諸多研究呼吁,應(yīng)借鑒轉(zhuǎn)軌時期價稅財改革的思路,解決當(dāng)前困擾經(jīng)濟發(fā)展的問題。本文通過回顧轉(zhuǎn)軌時期價稅財改革的歷程、學(xué)術(shù)爭論和經(jīng)驗教訓(xùn),指出轉(zhuǎn)軌時期的經(jīng)濟體制改革具有明顯的漸進性和局部性特征。在經(jīng)歷最初的成功之后,各項改革措施之間的不兼容性日益明顯,并積累了很多懸而未決的難題,加大了深化改革的難度。未來應(yīng)明確改革的主線,建立整體改革的思路,健全和完善符合經(jīng)濟發(fā)展規(guī)律的社會主義市場經(jīng)濟體制。
[Abstract]:Value-tax reform in the transitional period is the starting point of China's independent reform, the core of economic system reform, the key to promoting rapid economic development, and the realistic basis for establishing the theory of reform with Chinese characteristics. By giving full play to the role of price signal and the function of income distribution of fiscal and taxation organizations, the central government has rapidly established a material incentive mechanism for local governments and enterprises, coruscated with the vitality of the economic body, and promoted the rapid development of the economy. The success of the economic system reform during the transition period has been recognized and praised at home and abroad. Therefore, many research appeals should draw lessons from the ideas of the reform of value tax and property during the transitional period, and solve the current problems that haunt the economic development. By reviewing the course of the reform of valorem tax and property during the transitional period, academic controversy and experience and lessons, this paper points out that the reform of economic system in the period of transition has obvious characteristics of gradual and local. After the initial success, the incompatibility between the various reform measures has become increasingly obvious, and accumulated a lot of outstanding problems, increased the difficulty of deepening the reform. In the future, the main line of reform should be made clear, the train of thought of overall reform should be set up, and the socialist market economic system in accordance with the law of economic development should be perfected and perfected.
【作者單位】： 中國社會科學(xué)院財經(jīng)戰(zhàn)略研究院;
【基金】：國家社會科學(xué)基金青年項目“價格改革的學(xué)術(shù)爭論與歷史經(jīng)驗研究”(15CJY066)
【分類號】：F726;F812.2

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