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近年来,中国城镇化建设发展迅速,取得了举世瞩目的成绩,但是也存在城镇化质量偏低、城镇化与资源消耗、生态环境之间矛盾突出等问题。这些问题的解决迫切需要政府运用财税政策去解决和化解。当前政府财税政策应以实现以人为本的和谐城镇化为目标,实现区域、城乡两个统筹,突破城镇化建设发展进程中财源不广泛、财政支出结构不合理、财政资金使用效率缺乏的三大瓶颈,着力做好各个统筹区域的民生保障、节能减排、居民收入分配、转变经济发展方式、产业结构调整等重点领域的财税制度安排,进而开创城镇化财税政策新局面。
In recent years, China’s urbanization has developed rapidly and made remarkable achievements. However, there are also problems such as the low quality of urbanization, the contradiction between urbanization and resource consumption and the ecological environment. The solution to these problems urgently needs the government to use fiscal policy to solve and resolve. At present, the fiscal and taxation policies of the government should aim at achieving the people-oriented harmonious urbanization, realizing the two regional co-ordination measures as urban and rural areas, breaking through the three major bottlenecks in the process of urbanization and development, such as an insufficient source of funds, an unreasonable structure of fiscal expenditure, and a lack of efficiency in the use of fiscal funds. Efforts should be made to make arrangements for fiscal and taxation in key areas such as livelihood security, energy saving and emission reduction, income distribution of residents, transformation of economic development mode, and adjustment of industrial structure in all co-ordinating regions so as to create a new situation of urbanization finance and taxation policies.