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2016年6月27日,安体富教授在天津市经济发展研究院做了题为“中国经济新常态与财税改革问题研究”的演讲。本文根据安体富教授的讲稿整理而得,未经本人审阅。因内容较多,分两期刊登,本期刊登上半部分。文章对我国经济新常态的特征,经济增长速度的变化态势和经济结构优化升级的特点进行了详细解读,剖析了我国在经济新常态的背景下财税面临的财政收支矛盾加剧、人口老龄化对财政形成的压力、房地产市场结构性变化对土地出让收入及地方税收产生的影响以及我国地方政府性债务形成的风险等问题。
On June 27, 2016, Prof An Tifu delivered a speech titled “Research on the New Normal of China’s Economy and the Reform of Finance and Taxation in Tianjin Economic Development Institute”. This article is based on Professor Tano Fu’s speech finishing, without my own review. Due to more content, published in two issues, the current issue of the first half. The article analyzes in detail the characteristics of the new normalcy of the economy, the changing trend of the economic growth speed and the optimization and upgrading of the economic structure. It analyzes the conflicts between fiscal revenues and expenditures faced by the fiscal and taxation in the context of the new normalcy of the economy and the aging of population The pressure of financial formation, the structural changes of the real estate market on the land transfer revenue and the impact of local tax revenue and the risk of local government debt in China.