税收究竟该如何助推共同富裕?由于关注收入差距,已有研究整体上是结果导向的:税收的作用在于促进共同富裕理想分配结果的实现.但事实上,共同富裕的理想分配结果不可能事先得以确定.与此同时,由于幸福、富裕都是奋斗出来的,为了给个体的自由选择留下应有的空间,理论上也不应该事先去确定共同富裕的具体结果.在共同富裕的伟大征程中,税收政策选择及其制度安排应以公平规则的构建为核心使命:基于公平规则的构建来实现富裕,基于公平规则的构建来保障富裕的共同性、公平性.鉴于此,作为结果导向型思路的理论替代,本文从公平规则构建的角度就税收推动共同富裕的规范方式进行了研究.由于关系到税收助推共同富裕作用方式的方向性调整,公平规则构建视角的研究对于切实发挥税收在共同富裕中的作用具有重要的理论价值和现实意义.

公平税收需要累进征收吗？基于征税目的,本文就人们普遍持有的、在税收公平性与累进性之间画等号的观点作出了批判分析.研究认为,累进税的公平性缺乏应有的理论支持:其一,不管税收是为公共产品进行筹资,还是要履行收入再分配的职能,现有支持累进税的理论依据都无法为其公平性作出合理的论证;其二,相比累进税,比例税的公平性更有保障,更能通过有关公平与否的可逆性检验.本研究的结论对税收理论研究与政策选择具有重要的规范含义.

Fiscal transparency is not only the foundation of the establishment of modern budget system, but also an important way to realize the modernization of national governance system and governance capability. In order to further understand the status of provincial fiscal information disclosure in our country at present, we evaluate the provincial fiscal transparency in 2017 in China in three aspects of overall level, provincial differences and project diversities, and explore the existing problems and shortcomings of the work of provincial fiscal information disclosure. According to the evaluation results, provincial government fiscal transparency increases year by year, and the average score of 31 provinces has increased from 21.71 in 2009 to 48.26 in 2017 and has more than doubled over a short span of nine years, but the overall level of fiscal transparency at the provincial level is still low, and the proportion of disclosed fiscal information to total surveyed information is less than 50%; the provincial differences in fiscal transparency are still obvious, and the difference between the highest and lowest scores is 44.51 points, while fiscal transparency of a single province shows an unstable trend in different years. In evaluation of all the elements, the relatively high transparency scores are obtained by state-owned enterprise information transparency, general public budget transparency, followed by social insurance fund transparency, governmental fund budget transparency, department budget transparency and state-owned capital management budget transparency, and the lowest transparency scores belong to government assets and liabilities transparency and fiscal special account transparency. Among them, the average score of fiscal special account transparency is only 4.68. This paper argues that provincial government fiscal information disclosure in China has problems such as weak active public awareness, imperfect disclosure system, inadequate disclosure scope & strength, lower disclosure refinement degree, disunity of disclosure standard, disclosure with delay and time-lag disclosure carriers. So to further improve provincial fiscal transparency, firstly, we need to further refine the content of fiscal information disclosure in new "budget law", and revise the provisions in the secrecy law which are not conducive to fiscal information disclosure, in order to provide solid legal basis for fiscal information disclosure; secondly, we should introduce public participation mechanism, enhance public supervision mechanisms, and cancel public "relevance" principle according to application, in order to make public fiscal information disclosure application not limited to their own production, life, scientific research and other special needs; finally, we should give full play to the supervision role of the media, academia and other sectors of society, and realize the co-governance of multiple subjects of local fiscal transparency.

税收是政府调节经济的重要手段.但税收对经济的调节应局限在市场机制存在不公平性(公平由可逆性检验有效来定义)的领域(即市场失灵领域).而市场失灵只是政府干预的必要条件而非充分条件,税收对于经济的调节应以公平的可提升性为前提.由于税收只是政府调节经济的工具之一,真正需要政府利用税收来干预的市场失灵,应该是税收调节具有相对优势的方面.鉴于市场失灵的根源在于市场在解决利益冲突的局限,税收对经济的调节需要针对市场失灵所对应的利益冲突而加以展开.至于解决矛盾的税收政策的具体确定,由于税收等调节政策是基于市场不公而得以提出的,解决矛盾冲突的税收政策应该是公平的,是在“无知的面纱”背后所选择的政策类型.由于将公平正义作为原则的核心,这里所给出的税收调节经济的规范原理能克服主流经济学、财政学理论的局限,对有效发挥税收对经济的调节作用与真正发挥市场的决定性作用具有重要的价值和意义.

增值税改革是否真正到位,取决于增值税立法所涉及的利益冲突能否都得到公平协调.鉴于此,本文就增值税立法所涉及的三大利益冲突的公平协调方式作了探讨.研究认为:其一,在公众间利益的协调上,对于可税商品和服务,公共成本的公平分摊要求增值税以税率统一的单一税率为目标,为调节经济实施税收优惠以及为保障财政收入而实行歧视性税率的做法均不可取.其二,在政府与公众间利益的协调上,增值税的税率不应通过参照国外的情况来确定,也无法由某个政治经济精英通过理性计算而事先得到,只能基于民主的公共决策程序而事后确定.其三,政府间的利益协调主要是中央和地方有关增值税收入的分享比例确定问题,此等协调应以财政支出责任的划分为基础并基于权责对等的原则来进行.

This paper assesses Chinese fiscal transparency at provincial level in 2015 through three aspects:overall level,interprovincial differences and program differences.It arrives at the conclusions as follows:firstly,fiscal transparency at provincial level shows an annually slight im-provement,but is still low as a whole:the average score of 31provinces is only 36.04;secondly, although the differences in interprovincial fiscal transparency are still obvious,they narrow to a certain extent owing to the rise in the lowest score and the reduction in the highest score;thirdly, fiscal transparency varies with financial fund types:general public budget,state-owned enterprise information,budget for government-managed funds,budget for state-owned assets and social in-surance funds have relatively high transparency scores,but department budget & related informa-tion and special financial accounts have relatively low transparency scores,and government bal-ance sheet almost does not disclose any information.It believes that to promote fiscal transparen-cy at provincial level,the Implementation Regulations should clearly stipulate the subjects and content of budget information disclosure in accordance with new Budget Law,and Government In-formation Publicity Regulations should be amended and negative lists of fiscal information public-ity should be recited in accordance with the philosophy that publicity is the principle and non-publicity is exceptional.

以收入公平分配为导向的财税政策选择,其要义在于架构一套公平的分配规则,而不是去确定某一公平的分配结果.首先,公平分配规则的架构要以个体基本权利为保障,而不是以缩小个体间收入的差距为目标,进而,在收入分配方面,累进税制并不是必须的;其次,在有关起点配置的规则上,公平分配规则并不是要通过遗产税等方式来缩小个体在起点配置所存在的经济禀赋和(或)非经济禀赋的差异,而在于为每一个体潜能的发挥提供制度保障,在于保障个体在受教育和健康方面的基本权利;第三,在有关过程控制的规则上,在个体基本权利得以保障的前提下,财政应该局限于为非排他性公共产品进行筹资,而相关的成本则应该采用先受益、后能力的原则来分摊,以维护社会的公平竞争.

自中共中央十八届三中全会将“推进国家治理体系和治理能力现代化”写入全面深化改革总目标以来,学术界便掀起了对现代国家治理理论的研究热潮.本文主要从现代国家治理的概念、目标、原则、途径以及评价体系方面对已有研究成果进行了梳理,为更多学者寻找新的研究主题,开拓新的研究领域提供参考借鉴.

In the reconstruction China's tax system under modern state governance,the fundamental goal should be set to both increase the fund-raising ability of tax and construct the legitimacy of tax system.Fairness and justice should first be the leading force that gov-erns the structure of the tax system.China's substantive tax system should then be restructured on the basis of various taxation purposes such as financing of public goods,social security,and specific policy control.Also,the tax procedural system should be built on the principles of legality and the public consent rule should be the foundation of the mechanism of tax decision-making.Finally,to a-chieve the goal,persistent efforts should be made to combine the top level design initiated by social elites with the experiments and practice by ordinary people,to coordinate long-term goals with short-term goals,and to impel the mutual promotion of overall pro-gress and key breakthrough.

去年,全国一般公共财政收入同比增长8.6％,为20余年来首次步入个位数增速,而今年全国一般公共预算收入增速定在7.3％.财政收入增长的新常态,对财政支出的调整提出了迫切的要求.那么,在就财政支出进行调整时,哪些支出需要调整?调整的目标和方向究竟如何?理论上,财政支出责任范围的确定涉及到政府运作的边界,对于妥善处理市场和政府之间的关系、发挥市场在资源配置上的决定性作用与更好地发挥政府的作用具有重要的意义.其内容具体涉及两方面:一方面,在肯定性层面,财政支出需要包含哪些内容?

鉴于公平所涉及的是个体所得与决定所得诸因素间“关联”的合理性,以收入公平分配为目标的财税政策应以公平规则的建构为导向,而不应局限于单纯的公平的结果.由于真正的公平是强调主体人格平等的平等待人而不是强调客体占有均等意义上的使人平等,财税政策所追求的应该是平等待人的规则而不是使人平等的规则,是理性个体在“无知之幕”后所选择的规则类型.在政策的具体选择上,为推进收入的公平分配,财税应该有所作为,但作用范围应该有限制:应限制在保障个体基本生存、基本教育与基本健康等权利的范围之内.以此为基础,社会收入的分配最终应该由个体的自由选择与市场公平竞争去确定.由于牵涉政策作用的基本取向,这里的讨论对我国收入分配政策的选择与制定具有非常重要的价值和意义.

The assessment of Chinese fiscal transparency in 2013 consists of assessments of provincial fiscal transparency,provincial administrative revenue and expenditure and related information transparency,and budgetary transparency of provincial government agencies.Among them,the assessment of budgetary transparency of provincial government agencies is the new survey item in 2013.It shows that the general level of Chinese fiscal transparency is still low,but experiences an upward trend;fiscal transparency varies widely with provinces(sectors);in addition,fiscal transparency among different items differs,that is to say,the transparency of total information and functional information is relatively good,and the transparency of detailed information and economic classification information is relatively poor.

This paper makes an empirical investigation on the interest ascription of administrative expenditure from 1978to 2006in China,namely general interests of the public and special interests of civil servants.It comes to the following conclusions:firstly,as for the overall level,affected by factors like imperfect budget system,during the period from 1978to 2006,the special interests incident to civil servants and the general interests incident to the public are about 40%and 60%respectively;secondly,as for time trend,along with the transformation of fiscal view from accumulation-based finance to consumption-based finance,the proportion of the special interests of administrative expenditure incident to civil servants is increasingly enlarging and after 2000,this proportion even excesses 50%.

<正>税负孰高孰低,很大程度上取决于采用什么样的比较标准。运用税负的外在标准(其他国家的税负水平)来判断本国的宏观税负水平时,必须以相同水平和质量的公共服务为比较基础。我们尝试提出一个"虚拟税负"的概念。比如,我国实行的是9年制义务教育而且还要支付部分书本费等杂费,如果要达到美国现在实行12年制全民义务教育而且不需要支付任何额外费用的水平,我们还应该支付更多的税收,这部分税收可以理解为是"虚拟税负"。

This paper provides the fourth research achievement of assessment of Chinese fiscal transparency,which consists of assessments of provincial fiscal transparency,provincial administrative revenue and expenditure information transparency and central government agencies ’ budgetary transparency.Among them,the assessment of central government agencies ’ budgetary transparency is this year ’ s new survey item.It shows that the general level of Chinese fiscal transparency is still low.But provincial,sub-item and annual transparency assessments indicate that fiscal transparency varies widely with provinces and items and differs in years to an extent;and fiscal information disclosure in China is on a better trend.

税制的顶层架构须以公平正义原则为统帅和灵魂,应凸显税收在目的和程序上的正当性。税制改革应按照不同的征税目的设计分类改革思路,构建不同的公平征税规则,体现不同的税收分配原则和财政管理模式。有了明确的顶层原则和思路之后,就可以设计具体的改革路线图和时间表,逐步推进和完善税制改革。

信息技术管理在政府管理中处于中心地位,就政府信息技术管理能力与绩效做出评估对于提升政府整体绩效具有极其重要的意义。本文在就政府绩效项目所采用的信息技术管理评价指标体系进行回顾和评价的基础上,对政府信息技术管理绩效评价指标体系进行重构。

作为地方政府征收的税种,财产税的功能主要是为地方政府筹集财政收入和调节收入差距,促进收入的公平分配。在阐明财产税公平含义及其衡量标准的基础上,从横向公平和纵向公平两个维度,对我国同类财产和不同类财产所承担的税收负担进行分析,结果表明我国财产税的公平性较弱,未能充分体现公平原则。应该将分散的个别财产税制度转变为统一的财产税制度,并采用宽税基和低税率相结合的综合财产税制度,以市场价值作为财产税的主要计税依据,适时开征遗产税和赠与税。

基于对我国省级行政收支及相关信息透明度的调查,本文研究了政府信息公开制度(以下简称制度)对财政透明度的影响及其原因。研究表明:由于制度主要是通过道德的感召而不是法律的强制来对财政透明度施加影响,在整体水平上,制度对于财政信息的公开有促进作用,但作用比较有限。由于制度条文规定的差异所引致的激励效应不一样等方面的原因,在层次差异上,制度对态度责任心的提升效应相比对实质信息公开的促进效应要显著得多。而在主体差异方面,相比对于行政部门财政透明度的推动作用,制度对非行政部门财政透明度的推动效应要小得多;制度对财政透明度的推动效应与各单位所处省份的经济发展水平存在较明显的正相关关系,尤其是在态度责任心的提升方面。从实证研究的结论可以引申出有关财政透明度制度建设的若干规范建议。

<正>受《政府信息公开条例》等制度性文件的推动和影响,我国的政府信息公开建设取得了很大的进步:最近国土资源部等30多个中央部委"晒账本"就是很好的例证。但另一方面,由于政府信息公开制度所存在缺陷,我们国家的政府信息公开还存在诸多的问题和不足。本文作者所参