中国财政70年:建立现代财政制度
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摘要
1949年中华人民共和国成立之后,中国就开始财政制度的现代化探索。社会主义国家的现代化离不开财政的支持。在国民经济恢复时期,财政制度的统一和正常运行,支持了新生政权的稳定,促进了经济和社会的正常运行。在计划经济时代,财政制度因应时代需要,作了相应的调整。财政平衡在计划经济时代有着重要意义,财政平衡与信贷平衡、物资平衡所构成的国民经济综合平衡,是宏观经济稳定目标的体现。计划经济探索中遇到的问题,最终促成了改革开放大业。1978年十一届三中全会召开,中国进入了改革开放的新时期。适应市场化改革的要求,中国财政最初主要是放权让利,形成了与有计划的商品经济基本相适应的财政制度。1992年社会主义市场经济体制改革目标确定之后,财政制度改革进入快轨道,为构建与社会主义市场经济体制相适应的公共财政体制,对财政制度作相应改革,财政政策在宏观经济调控中扮演更加重要的角色。2013年11月十八届三中全会召开,财政改革的目标更加明确为建立现代财政制度。从此,中国按照国家治理体系和治理能力现代化的要求,深化财税体制改革,重点对预算管理制度、税收制度以及中央和地方财政关系改革作了积极探索。
After its founding in 1949, the People's Republic of China started to modernize its fiscal system-an essential part of its broader modernization drive. Its unified and wellfunctioning fiscal system supported the stability of the nascent government, and helped stabilize the economy and restore public order after then. In the era of the planned economy, public finance in the country was put at the service of economic plans while striving to reach a fiscal equilibrium, which was of great significance at that time. Economic equilibrium, including fiscal, credit and material equilibrium, was perceived as a manifestation of macroeconomic stability. Problems encountered during the era of the planned economy led to the launch of a reform and opening-up program-a brilliant chapter in modern Chinese history. The Third Plenum of the 11 th CPC Central Committee marks a brand-new era of reform and opening-up. In this transformative period, China's fiscal system was initially decentralized to keep abreast of its "planned commodity economy." After the goal of socialist market economic reform was announced in 1992, China's fiscal reforms embarked on a fast track. As China strived to build a public finance system compatible with a socialist market economic system, fiscal reforms took place and fiscal policy played a more important role in macroeconomic regulation. The Third Plenum of the 18 th CPC Central Committee held in November 2013 set the goal of the reform to establish a modern fiscal system. Afterwards, China deepened its fiscal reforms, focusing on budget management, taxation and reform of central-local fiscal relations.
After its founding in 1949, the People's Republic of China started to modernize its fiscal system-an essential part of its broader modernization drive. Its unified and wellfunctioning fiscal system supported the stability of the nascent government, and helped stabilize the economy and restore public order after then. In the era of the planned economy, public finance in the country was put at the service of economic plans while striving to reach a fiscal equilibrium, which was of great significance at that time. Economic equilibrium, including fiscal, credit and material equilibrium, was perceived as a manifestation of macroeconomic stability. Problems encountered during the era of the planned economy led to the launch of a reform and opening-up program-a brilliant chapter in modern Chinese history. The Third Plenum of the 11 th CPC Central Committee marks a brand-new era of reform and opening-up. In this transformative period, China's fiscal system was initially decentralized to keep abreast of its "planned commodity economy." After the goal of socialist market economic reform was announced in 1992, China's fiscal reforms embarked on a fast track. As China strived to build a public finance system compatible with a socialist market economic system, fiscal reforms took place and fiscal policy played a more important role in macroeconomic regulation. The Third Plenum of the 18 th CPC Central Committee held in November 2013 set the goal of the reform to establish a modern fiscal system. Afterwards, China deepened its fiscal reforms, focusing on budget management, taxation and reform of central-local fiscal relations.
引文
[1]财经智库编辑部:《不断探索中国特色社会主义经济理论-专访中国社会科学院学部委员张卓元先生》,《财经智库》2017年第5期。
[2]当代中国丛书编辑部:《当代中国财政》(上),中国社会科学出版社1988年版。
[3]当代中国丛书编辑部:《当代中国财政》(下),中国社会科学出版社1988年版。
[4]项怀诚主编:《中国财政50年》,中国财政经济出版社1999年版。
[5]项怀诚主编:《中国财政通史》,中国财政经济出版社2006年版。
[6]杨志勇、杨之刚:《中国财政制度改革30年》,格致出版社、上海人民出版社2008年版。
[7]杨志勇、张斌主编,汤林闽执笔:《中国政府资产负债表2017》,北京:社会科学文献出版社2017年版。
[8]杨志勇:《现代财政制度探索:国家治理视角下的中国财税改革》,广东经济出版社2015年版。
[1]Compiled by Editorial Department of Economics Think Tank. 2017.“Continuously Exploring Socialist Economic Theories with Chinese Characteristics:An Interview with Mr. Zhang Zhuoyuan”, member of the Chinese Academy of Social Sciences, Economics Think Tank,Vol.5.
[2]The editorial department of Contemporary Chinese Series. 1988a. Public Finance in Contemporary China(Vol.1). Beijing:China Social Sciences Press.
[3]The editorial department of Contemporary Chinese Series. 1988b. Public Finance in Contemporary China(Vol.2). Beijing:China Social Sciences Press.
[4]Xiang Huaicheng. 1999. Five Decades of Public Finance in China. Beijing:China Financial&Economic Publishing House.
[5]Xiang, Huaicheng. 2006. General History of Public Finance in China. Beijing:China Financial&Economic Publishing House.
[6]Yang, Zhiyong, Yang Zhigang. 2008. Three Decades of China’s Fiscal Reforms. Shanghai:Shanghai People’s Press.
[7]Yang, Zhiyong, Zhang Bin, Tang Linmin. 2017. China’s Government Balance Sheet 2017. Beijing:Social Sciences Literature Press.
[8]Yang, Zhiyong. 2015. Exploration of Modern Fiscal Systems:China’s Fiscal Reform from a National Governance Perspective.Guangzhou:Guangdong Economic Press.
1 In describing China’s fiscal system from 1949 to 1977,this paper referenced Xiang(2006),the editorial department of Contemporary Chinese Series(1988a; 1988b),Xiang(1999),Yang and Yang(2008).
1本文关于1949~1977年的中国财政制度的介绍,主要参考项怀诚主编(2006)、当代中国丛书编辑部(1988a;1988b)、项怀诚(1999)、杨志勇和杨之刚(2008)。
2 Chen Yun(1905-1995), a key leader of the CPC then in charge of fiscal and economic work, noted that the priority of work was to nationally unify China's fiscal system before June 1950 and then to adjust it thereafter.
2 中共元老、当时财经工作的领导人陈云(1905~1995)指出,1950年6月之前是统一,6月之后是调整;只此二事,天下大定。
3 抗美援朝战争爆发之后,财政经济工作的方针是:国防第一,稳定市场第二,其他第三。政府采取措施:短期冻结存款,增加财政收入,削减支出,实行纱布统购统销,建立经济核算制、开展清产核资。
3 After the eruption of the Korean War, China's fiscal and economic work gave the utmost priority to national defense followed by market stability and others. As wartime short-term measures, the government froze deposits, increased fiscal revenue, cut spending, adopted centralized gauze purchase and distribution, created an economic accounting system, and carried out inventory accounting.
4 1958年12月,国务院决定国营企业的流动资金改由人民银行统一管理。各级财政部门将企业需要增加的定额流动资金列入预算,并全额拨交当地人民银行作为信贷基金。企业主管部门应当向财政部门和人民银行编报年度流动资金计划,由财政部门和银行共同审定,作为考核企业主管部门资金周转的依据。这一管理制度,习惯上称为“全额信贷”。
4 In December 1958, the State Council decided to bring the working capital of state-run enterprises under the management of the People's Bank of China(PBoC). Fiscal authorities at all levels listed the fixed amount of the enterprises’ working capital to be increased into their budget, and allocated the same to local PBoC branches as credit funds. Enterprises’ authorities should formulate and report their annual working capital plans to fiscal authorities and the PBoC, which would jointly deliberate such plans as the basis for evaluating the capital turnover by the enterprises’ authorities.
5 以后随着经济形势的好转,集中当中又有适当分散,调动地方、企业和单位的积极性。
5 With the improvement in the economic situation, incentives were offered to local governments, enterprises and institutions through decentralization.
6 Lou Jiwei(2000:25-26)
6 楼继伟(2000:25-26)。
7 《中国共产党第十一届中央委员会第三次全体会议公报》(1978年12月22日通过),http://cpc.people.com.cn/GB/64162/64168/64563/65371/4441902.html,2018年11月29日。
8 《中央工作会议(1979年4月5~28日)》,http://dangshi.people.com.cn/GB/151935/176588/176597/10556250.html,2018年11月29日。
7 See Communique of the Third Plenum of the 11th Central Committee of the Communist Party of China(adopted in December 22, 1978)http://cpc.people.com.cn/GB/64162/64168/64563/65371/4441902.html, date of access:November 29, 2018.
8 See Central Work Conference(April 5-28, 1979), http://dangshi.people.com.cn/GB/151935/176588/176597/10556250.html, date of access:November 29, 2018.
9 By international standard, China also had a fiscal deficit in 1985.
9 如果按照国际通行的口径,那么1985年的财政也出现赤字。10 1991年10~12月,江泽民总书记亲自召集11次专家座谈会,最后形成市场化改革的共识。参见财经智库编辑部(2017)。
10 During October and December 1991, then General Secretary Jiang Zemin convened the 11th expert workshop to finalize a consensus on marketbased reforms. See Editorial Department of the National Minds(2017)
11 习近平:《决胜全面建成小康社会夺取新时代中国特色社会主义伟大胜利—在中国共产党第十九次全国代表大会上的报告》,2017年10月18日,http://cpc.people.com.cn/n1/2017/1028/c64094-29613660.html, 2018年11月30日。
12 《中共中央国务院关于全面实施预算绩效管理的意见》(2018年9月1日),http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm,2018年11月29日。
11 Xi Jinping:Secure a Decisive Victory in Building a Moderately Prosperous Society in All Respects and Strive for the Great Success of Socialism with Chinese Characteristics-Report Delivered at the 19th CPC National Congress, October 18, 2017, date of access:November 30, 2018.
12 Opinions of the CPC Central Committee and the State Council on the Implementation of Budget Performance Management(September 1, 2018)http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm, date of access:November 29, 2018.
13 See Yang and Zhang(2017).
13 《财政部税务总局关于设备、器具扣除有关企业所得税政策的通知》(财税[2018]54号)。
14 《关于全面推进资源税改革的通知》(财税[2016]53号)。
14 See Circular of the Ministry of Finance and the State Administration of Taxation on Income Tax Deductions for Equipment and Apparatus(Cai Shui[2018] No.54).
15 Circular on the Comprehensive Implementation of Resource Tax Reform(Cai Shui[2016] No.53).
15 《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》(国发[2016]49号),2016年8月16日。
16 《国务院办公厅关于印发基本公共服务领域中央与地方共同财政事权和支出责任划分改革方案的通知》(国办发[2018]6号),http://www.gov.cn/zhengce/content/2018-02/08/content_5264904.htm,2018年11月30日。
17 《国务院关于印发全面推开营改增试点后调整中央与地方增值税收入划分过渡方案的通知》(国发[2016]26号)。
16 Opinions of the State Council on Reforming the Division of Central and Local Fiscal Administrative and Spending Responsibilities(Guo Fa[2016]No.49), August 16, 2016.
17 Opinions of the CPC Central Committee and the State Council on the Implementation of Budget Performance Management(September 1, 2018)http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm, date of access:November 29, 2018.
18 Circular of the State Council on the Full-Scale Comprehensive Implementation of Business Tax to VAT Pilot Reform Programs(Guo Fa[2016]No.26).
[2]当代中国丛书编辑部:《当代中国财政》(上),中国社会科学出版社1988年版。
[3]当代中国丛书编辑部:《当代中国财政》(下),中国社会科学出版社1988年版。
[4]项怀诚主编:《中国财政50年》,中国财政经济出版社1999年版。
[5]项怀诚主编:《中国财政通史》,中国财政经济出版社2006年版。
[6]杨志勇、杨之刚:《中国财政制度改革30年》,格致出版社、上海人民出版社2008年版。
[7]杨志勇、张斌主编,汤林闽执笔:《中国政府资产负债表2017》,北京:社会科学文献出版社2017年版。
[8]杨志勇:《现代财政制度探索:国家治理视角下的中国财税改革》,广东经济出版社2015年版。
[1]Compiled by Editorial Department of Economics Think Tank. 2017.“Continuously Exploring Socialist Economic Theories with Chinese Characteristics:An Interview with Mr. Zhang Zhuoyuan”, member of the Chinese Academy of Social Sciences, Economics Think Tank,Vol.5.
[2]The editorial department of Contemporary Chinese Series. 1988a. Public Finance in Contemporary China(Vol.1). Beijing:China Social Sciences Press.
[3]The editorial department of Contemporary Chinese Series. 1988b. Public Finance in Contemporary China(Vol.2). Beijing:China Social Sciences Press.
[4]Xiang Huaicheng. 1999. Five Decades of Public Finance in China. Beijing:China Financial&Economic Publishing House.
[5]Xiang, Huaicheng. 2006. General History of Public Finance in China. Beijing:China Financial&Economic Publishing House.
[6]Yang, Zhiyong, Yang Zhigang. 2008. Three Decades of China’s Fiscal Reforms. Shanghai:Shanghai People’s Press.
[7]Yang, Zhiyong, Zhang Bin, Tang Linmin. 2017. China’s Government Balance Sheet 2017. Beijing:Social Sciences Literature Press.
[8]Yang, Zhiyong. 2015. Exploration of Modern Fiscal Systems:China’s Fiscal Reform from a National Governance Perspective.Guangzhou:Guangdong Economic Press.
1 In describing China’s fiscal system from 1949 to 1977,this paper referenced Xiang(2006),the editorial department of Contemporary Chinese Series(1988a; 1988b),Xiang(1999),Yang and Yang(2008).
1本文关于1949~1977年的中国财政制度的介绍,主要参考项怀诚主编(2006)、当代中国丛书编辑部(1988a;1988b)、项怀诚(1999)、杨志勇和杨之刚(2008)。
2 Chen Yun(1905-1995), a key leader of the CPC then in charge of fiscal and economic work, noted that the priority of work was to nationally unify China's fiscal system before June 1950 and then to adjust it thereafter.
2 中共元老、当时财经工作的领导人陈云(1905~1995)指出,1950年6月之前是统一,6月之后是调整;只此二事,天下大定。
3 抗美援朝战争爆发之后,财政经济工作的方针是:国防第一,稳定市场第二,其他第三。政府采取措施:短期冻结存款,增加财政收入,削减支出,实行纱布统购统销,建立经济核算制、开展清产核资。
3 After the eruption of the Korean War, China's fiscal and economic work gave the utmost priority to national defense followed by market stability and others. As wartime short-term measures, the government froze deposits, increased fiscal revenue, cut spending, adopted centralized gauze purchase and distribution, created an economic accounting system, and carried out inventory accounting.
4 1958年12月,国务院决定国营企业的流动资金改由人民银行统一管理。各级财政部门将企业需要增加的定额流动资金列入预算,并全额拨交当地人民银行作为信贷基金。企业主管部门应当向财政部门和人民银行编报年度流动资金计划,由财政部门和银行共同审定,作为考核企业主管部门资金周转的依据。这一管理制度,习惯上称为“全额信贷”。
4 In December 1958, the State Council decided to bring the working capital of state-run enterprises under the management of the People's Bank of China(PBoC). Fiscal authorities at all levels listed the fixed amount of the enterprises’ working capital to be increased into their budget, and allocated the same to local PBoC branches as credit funds. Enterprises’ authorities should formulate and report their annual working capital plans to fiscal authorities and the PBoC, which would jointly deliberate such plans as the basis for evaluating the capital turnover by the enterprises’ authorities.
5 以后随着经济形势的好转,集中当中又有适当分散,调动地方、企业和单位的积极性。
5 With the improvement in the economic situation, incentives were offered to local governments, enterprises and institutions through decentralization.
6 Lou Jiwei(2000:25-26)
6 楼继伟(2000:25-26)。
7 《中国共产党第十一届中央委员会第三次全体会议公报》(1978年12月22日通过),http://cpc.people.com.cn/GB/64162/64168/64563/65371/4441902.html,2018年11月29日。
8 《中央工作会议(1979年4月5~28日)》,http://dangshi.people.com.cn/GB/151935/176588/176597/10556250.html,2018年11月29日。
7 See Communique of the Third Plenum of the 11th Central Committee of the Communist Party of China(adopted in December 22, 1978)http://cpc.people.com.cn/GB/64162/64168/64563/65371/4441902.html, date of access:November 29, 2018.
8 See Central Work Conference(April 5-28, 1979), http://dangshi.people.com.cn/GB/151935/176588/176597/10556250.html, date of access:November 29, 2018.
9 By international standard, China also had a fiscal deficit in 1985.
9 如果按照国际通行的口径,那么1985年的财政也出现赤字。10 1991年10~12月,江泽民总书记亲自召集11次专家座谈会,最后形成市场化改革的共识。参见财经智库编辑部(2017)。
10 During October and December 1991, then General Secretary Jiang Zemin convened the 11th expert workshop to finalize a consensus on marketbased reforms. See Editorial Department of the National Minds(2017)
11 习近平:《决胜全面建成小康社会夺取新时代中国特色社会主义伟大胜利—在中国共产党第十九次全国代表大会上的报告》,2017年10月18日,http://cpc.people.com.cn/n1/2017/1028/c64094-29613660.html, 2018年11月30日。
12 《中共中央国务院关于全面实施预算绩效管理的意见》(2018年9月1日),http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm,2018年11月29日。
11 Xi Jinping:Secure a Decisive Victory in Building a Moderately Prosperous Society in All Respects and Strive for the Great Success of Socialism with Chinese Characteristics-Report Delivered at the 19th CPC National Congress, October 18, 2017, date of access:November 30, 2018.
12 Opinions of the CPC Central Committee and the State Council on the Implementation of Budget Performance Management(September 1, 2018)http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm, date of access:November 29, 2018.
13 See Yang and Zhang(2017).
13 《财政部税务总局关于设备、器具扣除有关企业所得税政策的通知》(财税[2018]54号)。
14 《关于全面推进资源税改革的通知》(财税[2016]53号)。
14 See Circular of the Ministry of Finance and the State Administration of Taxation on Income Tax Deductions for Equipment and Apparatus(Cai Shui[2018] No.54).
15 Circular on the Comprehensive Implementation of Resource Tax Reform(Cai Shui[2016] No.53).
15 《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》(国发[2016]49号),2016年8月16日。
16 《国务院办公厅关于印发基本公共服务领域中央与地方共同财政事权和支出责任划分改革方案的通知》(国办发[2018]6号),http://www.gov.cn/zhengce/content/2018-02/08/content_5264904.htm,2018年11月30日。
17 《国务院关于印发全面推开营改增试点后调整中央与地方增值税收入划分过渡方案的通知》(国发[2016]26号)。
16 Opinions of the State Council on Reforming the Division of Central and Local Fiscal Administrative and Spending Responsibilities(Guo Fa[2016]No.49), August 16, 2016.
17 Opinions of the CPC Central Committee and the State Council on the Implementation of Budget Performance Management(September 1, 2018)http://www.gov.cn/zhengce/2018-09/25/content_5325315.htm, date of access:November 29, 2018.
18 Circular of the State Council on the Full-Scale Comprehensive Implementation of Business Tax to VAT Pilot Reform Programs(Guo Fa[2016]No.26).
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