| Starting from the aims of harmonious society, this article elaborates the meaning of harmonious society, that is, to pursue the harmony of human and nature, human and human, human and human society, which can make the human, the nature and the society harmoniously develop. Then it states the difference between present situation of our society, our harmonious society's goal and the urgency of constructing harmonious society. As a result of more than 20 years' policies of "the efficiency first, the proper attention to fairness" , the economy is developing rapidly, the comprehensively national strength is strengthened, people's living standard improves much. But simultaneously, the policies have also caused contradiction among the nature, people and society. We should pay attention to these contradictions which are possible to aggravate, which necessarily hinder the construction of harmonious society. In order to solve the contradiction, the government is duty-bound and the fiscal policies are most effective and powerful methods. The fiscal policies of harmonious society call for the change of present fiscal views, transforming production finance to public service finance and constructing and perfecting mechanism of public interest expression in social life.Our present fiscal policy embodies the distributing principles "the efficiency first, the proper attention to fairness" , this is, puts emphasis on efficiency, then fairness. Constructing finance or production finance aims at advance of developing economy; fiscal spending gives priority to economic development but neglects fiscal income distribution and function of maintaining social fairness. Deficiency of fiscal distribution leads to the disharmony of economic development; the structure of fiscal expenditure is unbalanced, economic construction expenditure proportion is too high, but science, education and public health proportion is too low; fiscal public service function is not enough: social security system is not perfect, education, medicine, old and housing which need government give more support adopts market mechanism, increasing people's living cost and decreasing the living level; Budget controlling of spending management is lack and the funds' using is deficiency; administrative costs is high, which makes limit capital reduce spending for public service; the function of fiscal adjustment economy development is not well, which makes economic unbalance, the extensive mode of economic growth is difficult to go on , but transformation to intensive mode of economic growth is inappropriate; the function of fiscal distribution develop badly which leads to social unfair: unreasonable taxation system makes the function of revenue distribution develop badly; low transferring makes social security imperfect, which causes a large number of low income and disadvantaged to live in poverty, furthermore, affects social stability and hinder the construction of harmonious society. Therefore, we can' t wait for a minute to construct fiscal policy of harmonious society. Firstly, adjusting fiscal expenditure structure: in economic construction expenditure, fiscal policies advance the transformation of economic mode, decrease the rate of resource consume, speed up the harmony of human and nature; strengthen the fiscal support for underdevelopment areas, shorten the area differences; increase the fiscal investment for countryside and diminish the difference between city and countryside; enlarge fiscal investment and increase education level and people quality, advance employment, reduce income difference; decrease expense expenditure of government. Secondly, adjust expenditure structure, optimize taxation structure, perfect taxation system, developing taxation adjustment income, and lead private capital investment. At last, perfecting transfer system, shortening area and poverty-rich disparity and maintaining social fair. All these measures above can reduce disharmonious problems, which makes establishment of harmonious society smooth. |
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