摘要
以减税降费助力经济高质量发展已成为当前深化财税体制改革的一个核心举措。我国减税降费经历了从定向结构性减税到大规模、实质性减税的过程,如何理解这一演进轨迹以及未来的发展方向是一个值得关注的问题。本文以再生产周期中的经济下行与非再生产周期中的经济下行为切入点,梳理分析了从全球金融危机前到供给侧结构性改革,我国减税降费政策变化的背后成因以及政策所发挥的影响效果。从演进历程中可以窥见,我国的减税降费政策一直在因势而变、循序渐进,沿循宏观调控和税制优化两条路径,将减税政策本身与制度改革相结合,力图助推更深层次的体制机制重构。在经济大变局下,减税降费政策除了发挥降成本、稳预期效应外,还应注重补短板、谋未来,为经济高质量发展提供内生动力。
Boosting high-quality economic development by tax cut and fees reduction has become a core measure to deepen the fiscal reform.China’s tax cut and fees reduction has gone through a process from directional structural tax cut to large-scale and substantial tax cut.How to understand this evolution route and future trends is a matter of concern.Taking the economic downturns respectively in the reproduction cycle and the non-reproduction cycle as the starting point,this paper analyzes the causes and effects of the changes of China’s tax cut and fees reduction policy from before the global financial crisis to the continuous promotion of supply-side structural reform.From the evolution process,we can see that China’s tax cut and fees reduction policy has been changing according to the situation and moving forward gradually.Following the two paths of macrocontrol and tax system optimization,combining the tax reduction policy itself with system reform,China aims to promote a deeper reconstruction of system and mechanism.Under the great economic changes,in addition to reducing costs and stabilizing the expected effects,the tax cut and fees reduction policy should also pay attention to making up for weaknesses and seeking for the future,so as to provide endogenous driving force for high-quality economic development.
作者
马海涛
朱梦珂
MA Haitao;ZHU Mengke
出处
《国际税收》
CSSCI
北大核心
2022年第5期3-11,共9页
International Taxation In China
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(项目编号:19ZDA070)的资助。
关键词
减税降费
税制结构
供给侧结构性改革
经济高质量发展
Tax cut and fees reduction
Tax structure
Supply-side structural reform
High-quality economic development
作者简介
马海涛,中央财经大学副校长、教授、博士生导师;朱梦珂,中央财经大学财政税务学院博士研究生。
