《观察与建议》| 解决中国的不平衡问题
在中华人民共和国，政府财政支出分权程度非常高，导致较富裕省份和较贫困省份在基本公共服务供给上的不平衡。本出版物提出的政策建议包括推进个税改革，开征赠与税和遗产税，在全国实行房地产税以扩大税基等。为填补财政缺口，建议增加对较贫困省份的转移支付，上收部分财政支出责任，增强地方政府的财政收入等。
Government spending in the People's Republic of China is largely decentralized, leading to unequal delivery of basic public services across wealthier and poorer provinces. This publication provides policy recommendations such as reforming the personal income tax, introducing gift and inheritance taxes, and implementing a nationwide property tax to broaden the tax base. Recommendations to address the fiscal gap include increasing fiscal transfers to poorer provinces, centralizing certain fiscal expenditure responsibilities, and strengthening local government fiscal revenue.
在中华人民共和国（中国），再分配后的收入不平等程度较高，财富分配也十分不均。另外，人均地区生产总值的省际差距依然悬殊，各省在提供基本公共服务和社会保障福利方面存在巨大差异。通过税收和公共转移进行的再分配不足以减轻收入上的不平等，自2015年起，不平等问题再次抬头。亟需政策干预来扭转此趋势。 Income inequality after redistribution is high in the People’s Republic of China (PRC), as is wealth inequality. In addition, differences in gross regional product per capita between provinces remain pronounced and vast differences persist in basic public service delivery and social security benefits. While there is insufficient redistribution via taxes and public transfers to reduce income inequality, inequality has risen again since 2015—calling for policy interventions to address this trend.
税收可减缓不平衡问题。提高个人所得税（个税）制度的累进性可减轻顶层的不平衡，而公共转移可减轻底层的不平衡。此外，为避免财富不受任何约束地积累集中，必须在全国范围内征收经常性房地产税、遗产税和赠与税等其他直接税。
Taxation can mitigate inequality. A more progressive personal income tax regime can mitigate inequality at the top, while public transfers can reduce inequality at the bottom. Also, other direct taxes such as a nationwide property tax as well as inheritance and gift taxes must be put in place to prevent unchecked wealth accumulation and concentration.
中国的财政支出分权程度非常高，地方财政支出约占全国财政总支出的85%。这导致各省的公共服务供给水平参差不齐，较富裕省份的人均支出更高。但地方财政收不抵支，造成财政缺口，部分缺口由中央政府的转移支付填补。财政缺口日益扩大，中央政府的转移支付却未能相应增加。
In the PRC, fiscal expenditure is highly decentralized, with local government accounting for about 85% of total government fiscal expenditure. The upshot is unequal public service delivery, with wealthier provinces spending more per capita. However, local government fiscal revenue has not been sufficient to cover expenditure, resulting in a fiscal gap that is being partially filled by fiscal transfers from the central government. This gap has widened over time, but fiscal transfers from the central government could not keep pace.
本报告提供的政策建议体现了国际最佳做法。中国需要启动税制改革，包括个税改革、推出赠与税和遗产税、在全国开征经常性房地产税等。必须提高个税的累进税率，扩大个税税基，可通过对近期的改革进行纠偏来实现部分目标。应按累进税率仅向高收入人群征收遗产税和赠与税，而在全国开征的房地产税应具有税基广、税率低的特点。
This analysis provides policy recommendations reflecting international best practices. Needed tax reforms include amendments to the personal income tax, the introduction of gift and inheritance taxes, and the nationwide rollout of a property tax. Personal income tax must be made more progressive and its tax base broadened, partly by correcting recent reforms. Inheritance and gift taxes should be levied at progressive rates, aiming at the top percentage of population only, while the nationwide rollout of a property tax should aim at a broad tax base with a low rate.
在财政方面，地方财政支出责任远高于其财政收入水平，造成财政缺口。为解决此问题，应加大对较贫困省份的转移支付，上收部分财政支出责任，增强地方政府的财政收入。
On the fiscal side, the local government fiscal expenditure responsibilities are too high for the given level of fiscal revenue, resulting in a fiscal gap. This should be addressed by increasing fiscal transfers to poorer provinces, centralizing some fiscal expenditure responsibilities, and strengthening local government fiscal revenue.
往期推荐
END
喜欢就“在看”吧