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| 文章编号：1672-3104(2023)04-0041-11 |
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后人口红利时代的财税法制度因应 |
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侯卓，陈哲 |
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（中南财经政法大学法学院，湖北武汉，430073） |
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| 摘 要： 我国逐渐步入后人口红利时代，这集中表现为两个方面：一是人口总量增速趋缓并将转为负增长，二是人口老龄化态势渐趋明显。此二者将带来财政收入增长乏力、财政支出压力激增等挑战。财税法制度要适时调整、优化自身，回应前述挑战。一方面，财税法要通过制度创新，以与经济发展相适应的方式扩张财源，其重心在于全面、准确地把握税负能力，同时在捋顺政府与市场关系的基础上，合理确定财政支出的向度和力度；另一方面，财税法不能将视野局限在财政收支层面，而须发挥诱导功能，助力后人口红利时代的经济发展和社会治理。 |
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| 关键词： 后人口红利时代；财税法；财政目的规范；管制诱导性规范；制度革新 |
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Response to the fiscal and taxation law system in the post-demographic dividend era |
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HOU Zhuo, CHEN Zhe |
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（School of Law, Zhongnan University of Economics and Law, Wuhan 430073, China） |
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| Abstract: Our country gradually enters the post-demographic dividend era, which is shown in the following two aspects. First, total population growth slows down and turns to negative growth. Second, population aging trend gradually becomes obvious. These two factors will bring challenges such as weak growth of fiscal revenue and a sharp increase of fiscal expenditure pressure. The fiscal and tax law system should adjust and optimize itself in time to respond to the above-mentioned challenges. On the one hand, the fiscal and taxation law should expand financial resources in a way that is compatible with economic development through institutional innovation. Its focus lies in comprehensively and accurately grasping the tax burden capacity. At the same time, it reasonably determines the direction and intensity of fiscal expenditure on the basis of sorting out the relationship between the government and the market. On the other hand, the fiscal and taxation law should not limit its vision to the level of fiscal revenue and expenditure. Instead, it should play an inducement function in helping economic development and social governance in the post-demographic dividend era. |
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Key words: post-demographic dividend era; fiscal and taxation law; norms for financial purposes; regulation of inductive norms; institutional innovation |
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