【正文】 e continuously widening urbanrural disparities, regional disparities and the widening ine gap between the rich and the poor, all of which restrained the consumption capacity of medium and lowine earners. The sluggish growth of the consumption capacity among middle and lowine groups and their reluctance to consume have led to insufficient domestic demand. As a result, the whole economy has depended a great deal on exports and investment to be the driving force and the richpoor ine gap has continually widened. A development mode that allows all Chinese residents to prosper will need to raise domestic consumption. Under such a development orientation, it is an important policy target for the government to increase people39。 production taxes and change the unreasonable personal ine tax. The proportion of economic construction and administrative management costs should be lowered by a large margin and the ratio of spending on public services should be increased. The government must try to achieve a breakthrough in the push for its functional transformation from an investment and productiondominated to a consumption and servicesdominated one. Deng Xiaoping once said: We should allow some people to get rich first, and the rest will follow. It39。s current financial and ine system under the premise that financial burdens on local governments will be eased. Experimental reforms of business tax and added tax will be pushed forward to reduce the financial burden on small and mediumsized enterprises and service sectors. At the same time, a property tax should be imposed at a proper time to make it one of the main tax sources of local governments. In addition, taxes on environment and resources utilization should be adopted to promote the transformation of the country39。在財(cái)政支出結(jié)構(gòu)中，大幅度降低經(jīng)濟(jì)建設(shè)支出和行政管理費(fèi)用的占比，為推進(jìn)基本公共服務(wù)均等化奠定重要的財(cái)政基礎(chǔ)。民富優(yōu)先導(dǎo)向改革的實(shí)質(zhì)是建立 “ 藏富于民 ” 的制度基礎(chǔ)；其基本標(biāo)志是居民收入增長略快于經(jīng)濟(jì)增長速度，中、低收入者收入增長略快于高收入者收入增長速度。 在預(yù)算管理體制方面，在 “ 十二五 ” 時(shí)期應(yīng)著力改變政策與預(yù)算 “ 兩張皮 ”的局面，減少 “ 預(yù)算分割化 ” ，提高預(yù)算的完整性和權(quán)威性。 在 “ 十二五 ” 時(shí)期，公共財(cái)政改革的一個(gè)核心內(nèi)容是推動(dòng)財(cái)政層級的 “ 扁平化 ” 。 畢 業(yè) 設(shè) 計(jì)（論 文） 外 文 參 考 資 料 及 譯 文 譯文題目： 以公共財(cái)政體制改革推進(jìn)發(fā)展方式轉(zhuǎn)變 學(xué)生姓名： 閔欣 學(xué) 號： 0921405053 專 業(yè)： 行政管理 所在學(xué)院： 龍?bào)磳W(xué)院 指導(dǎo)教師： 李建令 職 稱： 講師 2021 年 2 月 15 日 以公共財(cái)政體制改革推進(jìn)發(fā)展方式轉(zhuǎn)變 本世紀(jì)的第二個(gè)十年仍將是中國發(fā)展的重要戰(zhàn)略機(jī)遇期，可能也是過去經(jīng)濟(jì)社會轉(zhuǎn)型中長期累 積的各類深層次矛盾的集中爆發(fā)期。在各地 “ 鄉(xiāng)財(cái)縣管 ” 和 “ 省直管縣 ” 經(jīng)驗(yàn)的基礎(chǔ)上，逐步將財(cái)政管理的層級從現(xiàn)在的五 級減少到三級。建立健全包括一般公 共預(yù)算、基金預(yù)算、社會保障預(yù)算、國有資本經(jīng)營預(yù)算等在內(nèi)的預(yù)算體系，深化 “ 收支 兩條線 ” 管理改革，繼續(xù)推行全口徑政府收入預(yù)算和支出預(yù)算。這些年，中國在經(jīng)濟(jì)總量快速擴(kuò)張的同時(shí)，消費(fèi)率持續(xù)走低，主要原因在于城鄉(xiāng)差距、地區(qū)差距、貧富差距的不斷拉大，嚴(yán)重制約了中低收入者消費(fèi)能力和消費(fèi)水平的提高。第三，政府轉(zhuǎn)型應(yīng)取得實(shí)質(zhì)性突破。s economic growth model. Focus should be shifted to the expansion of domestic demand in