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本文剖析政府为保障非税收入中的租金型收入和利润型收入所做的制度安排及制度后果,认为非税收入会推动收入分配差距,恶化分配状况。而且这种差距深刻而不可逆,是无法通过加强人力资本投资等常规手段消弭的。因此建议改革财政收入结构,保证利润型收入,降低租金型收入比重,转变政府筹资模式,向现代税收型制度转变。提出转变土地财政模式,由向增量土地要收入向从存量土地要收入的方式转变;强化国有资本经营预算,提高国企利润上缴比例;加快地方税体系建设,降低地方财政对非税收入的依赖。
This article analyzes the institutional arrangements and institutional consequences of the government’s efforts to safeguard the rent-type income and profit-type income in non-tax revenue. It believes that non-tax revenue will promote the income distribution gap and worsen the distribution. Moreover, this gap is profound and irreversible and can not be eliminated by conventional means such as strengthening human capital investment. Therefore, it is suggested to reform the fiscal revenue structure, ensure profit-oriented income, reduce the proportion of rent-based income, change the mode of government funding, and shift to a modern tax-type system. Proposed changing the financial model of land by shifting the revenue from incremental land to the income from stock land; strengthening the operating budget of state-owned capital and increasing the proportion of profits turned over by state-owned enterprises; accelerating the construction of local tax system and reducing the dependence of local finance on non-tax revenue.