新華(hua)網北京3月11日電(楊懿瑾(jin))10日, 全國政協(xie)委員、中國財(cai)政科學研究(jiu)院(yuan)院(yuan)長(chang)劉(liu)尚希做(zuo)客新華(hua)網2018全國兩(liang)會特(te)別訪談(tan)。當談(tan)到財(cai)稅(shui)領域防風險的問(wen)題(ti)時,劉(liu)尚希表示,財(cai)稅(shui)領域防風險是整體性的概念,分為(wei)微觀和宏(hong)觀兩(liang)個層(ceng)面。
圖為(wei)全(quan)國(guo)政協(xie)委(wei)員、中國(guo)財政科學研究院院長(chang)劉(liu)尚(shang)希(xi)(左)做客(ke)新(xin)華網2018全(quan)國(guo)兩會特別訪談。新(xin)華網 郭小天攝
以下為訪談主(zhu)要內容(rong):
新華網:在財稅(shui)領域防風(feng)險的關鍵點有哪些呢?
劉尚(shang)希:財稅領域(yu)防風(feng)(feng)險(xian)是(shi)整體性(xing)的(de)概念。在財稅領域(yu)防范風(feng)(feng)險(xian)是(shi)兩層含義:一(yi)層含義是(shi)微(wei)觀意(yi)義上(shang)的(de),財政收(shou)(shou)支的(de)缺(que)口不(bu)能太大,資產的(de)負債(zhai)要匹配,比如(ru)把政府的(de)收(shou)(shou)支、資產負債(zhai)像公司一(yi)樣來(lai)對待,它有(you)微(wei)觀上(shang)的(de)財務(wu)風(feng)(feng)險(xian);另(ling)外(wai)如(ru)果政府該收(shou)(shou)的(de)稅沒收(shou)(shou)上(shang)來(lai),好比該花的(de)錢沒花好,這也(ye)是(shi)一(yi)種微(wei)觀意(yi)義上(shang)的(de)財政風(feng)(feng)險(xian)。
另一層是(shi)(shi)(shi)從宏觀意義(yi)角度說,是(shi)(shi)(shi)財政(zheng)風(feng)(feng)險(xian)(xian)(xian)是(shi)(shi)(shi)由公共(gong)(gong)風(feng)(feng)險(xian)(xian)(xian)轉化而來的(de)(de)(de),而公共(gong)(gong)風(feng)(feng)險(xian)(xian)(xian)就是(shi)(shi)(shi)在(zai)經(jing)(jing)濟(ji)領(ling)域、社會領(ling)域、環境(jing)領(ling)域。這些(xie)風(feng)(feng)險(xian)(xian)(xian)都有可能由財政(zheng)去(qu)兜底。比如,經(jing)(jing)濟(ji)領(ling)域出(chu)(chu)現(xian)問(wen)題,財政(zheng)就得防范化解這些(xie)風(feng)(feng)險(xian)(xian)(xian);當經(jing)(jing)濟(ji)增速快速下降(jiang)的(de)(de)(de)時候,往(wang)往(wang)需(xu)要財政(zheng)出(chu)(chu)手——財政(zheng)出(chu)(chu)手,赤字(zi)債務飆升,實際上就是(shi)(shi)(shi)擴大了財政(zheng)風(feng)(feng)險(xian)(xian)(xian),但(dan)實現(xian)的(de)(de)(de)效果就是(shi)(shi)(shi)經(jing)(jing)濟(ji)領(ling)域的(de)(de)(de)公共(gong)(gong)風(feng)(feng)險(xian)(xian)(xian)縮小(xiao)了,等于(yu)把經(jing)(jing)濟(ji)領(ling)域的(de)(de)(de)公共(gong)(gong)風(feng)(feng)險(xian)(xian)(xian)轉化為了財政(zheng)風(feng)(feng)險(xian)(xian)(xian)。所以,財政(zheng)最(zui)終(zhong)的(de)(de)(de)目標不是(shi)(shi)(shi)把財政(zheng)風(feng)(feng)險(xian)(xian)(xian)越(yue)做越(yue)小(xiao),而是(shi)(shi)(shi)公共(gong)(gong)風(feng)(feng)險(xian)(xian)(xian)的(de)(de)(de)最(zui)小(xiao)化,經(jing)(jing)濟(ji)、社會、生(sheng)態、環境(jing)各(ge)個領(ling)域的(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)盡(jin)可能的(de)(de)(de)最(zui)小(xiao)化。