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民生问题是联结我国经济总体发展与家庭个人生计需求的最基本问题,是构建现代社会制度体系的核心议题。政府相继出台诸多政策用以保障和改善民生,其中最具基础意义的是财税制度安排。在我国现行财政制度体系中,仍然存在诸如农村基本民生保障机制缺失、民生财政支出体系不合理、相关转移支付制度不完善等制约民生发展的因素。因此,本文提出要积极推进财税体制改革,构建以公共事业为导向的民生财政体制,增强民生保障力度。
The people’s livelihood issue is the most basic issue of linking the overall economic development of our country with the needs of the family’s own livelihood, and is the core issue of building a modern social system. The government has promulgated many policies to protect and improve people’s livelihood. Among them, the most fundamental one is the fiscal and taxation arrangements. In our current system of financial system, there are still some factors that restrict the development of people’s livelihood, such as the lack of basic livelihood guarantee mechanism in rural areas, the unreasonable system of public spending on livelihood and the imperfect transfer payment system. Therefore, this article proposes that we should actively promote the reform of the fiscal and taxation system, build a people’s livelihood-oriented financial system oriented by the public utilities, and enhance people’s livelihood support.