Restart fiscal reform and realize rich and prosperous countries

To realize the transformation of economic development mode and growth pattern, we must deepen the reform of tax system. However, in how to deepen the reform of finance and taxation, the differences are mainly focused on whether to touch or even touch the existing tax-sharing system.　　Since the reform of the tax-sharing system from 1994, the biggest contribution is to straighten out the relationship between the central government and local governments, government and enterprises by market forces, and open the breach of establishing the socialist market economy in China. However, some centralized thinking and some centralization measures in the later period of the tax-sharing reform have led to the continuous shift of the power of the power of the power and the shifting of the center of Power, which has formed the present financial difficulties and the land finance pattern. This makes the reform of tax-sharing system deviate from the original direction and goal.　　At all levels of officials one-sided pursuit of high economic growth power driven by the simultaneous amplification of income and risk, on the one hand, the rapid growth of revenue, on the other hand, the social and economic operation of the risk of amplification. In a sense, the reform of the tax-sharing system has accumulated a great centralization of inertia.　　The reform of the tax-sharing system can not be followed by the centralization inertia so far, we should revise the existing tax-sharing reform path, reposition the tax-sharing function and change the function of the tax-sharing system. First of all, we must focus on the financial risk prevention and control of reform thinking change. As far as the overall operation of China's finance at all levels is concerned, the central and provincial risk is small, the most risk is the city-level finance, but China is a centralized country, the city-level financial risk ultimately still want central finance "fallback".　　Therefore, the reform of the tax-sharing system must proceed from the brake of "land finance", and resolve to solve the problem of "fiscal idling" of the grassroots government, and should allow for a period of "the growth of the fiscal revenue to slow down", and make the grass-roots government have a new source of revenue by Secondly, we should focus on the reform thinking of financial risk prevention and control. Although the state-owned commercial banks, including the four major state-owned commercial banks, have been listed and bigger, but the latent financial risks in China have not been completely eliminated, especially in recent years, the state-owned commercial banks in the blind expansion of the market, in the constant amplification of financial risk.　　In order to prevent financial risks in the future, in the direction and Route choice of financial leading financial system reform, we should rely on the capital market to reduce state-owned commercial banks, especially the state-owned shares of the four state-owned commercial banks, and establish financial risk balance funds by means of financial state-owned shares. Third, focus on social unrest risk prevention and control of reform thinking change. In the tax reform thinking, we must be soberly aware of: Wealthy path, "Guo Fu" does not necessarily lead to "people strong", but the path of Minfu may be more smooth, "people rich" will lead to "national strong." No matter how the fiscal rigidity expenditure increases in the next 5-10 years, the reform of the finance and taxation system should focus on the "people rich". If we talk about the "tax-sharing reform" so far, so as to enable the Government to concentrate more financial resources and achieve "national wealth", then the further improvement of the tax-sharing reform is to enable the Government to letBenefit the people, realize "people rich". Only the government can help the people and realize the "People's wealth" as soon as possible to resolve the risk of social unrest. -(Wenzongyu, researcher of Finance Science Institute, Ministry of Finance)