产能过剩的形成与化解:自财税政策观察

The Formation and Solution of Excess Capacity: from the Perspective of Fiscal and Taxation Policy

产能过剩是有效需求不足的产物,是市场经济规律作用的必然结果。从供给的层面看,通过企业的兼并重组淘汰落后产能、实现产业的调整和升级是化解产能过剩的关键。从需求的层面看,扩大国内消费需求和支持产业境外转移是化解产能过剩的重点。供求两方面的着眼点也是财税政策化解产能过剩问题的作用点。理论研究与实践分析表明,无论是财政投资、政府采购、财政补贴等财政政策,还是完善征收体系、加强税收优惠等税收政策,对产能过剩的化解都是一个系统工程,必须结合供给与需求两个方面,通过财税政策化解产能过剩的作用点逐层展开。

Excess Capacity is the outcome of the insufficient effective demand and the inevitable result of the law of market economy. From the perspective of supply, corporate merger and restructuring can close down backward production facilities as well as achieve the industrial adjustment and upgrading, which is the key to solve the excess capacity. From the perspective of demand, expanding of domestic consumption demand and supporting the transfer of industry to the foreign countries are the focuses of solve excess capacity. The above-mentioned two points are also the action points of fiscal and taxation policy to solve excess capacity. Theoretical study and practical analysis show that both the fiscal policies of financial investment, government procurement as well as financial subsidies and the tax policies of perfecting of expropriation system as well as reinforcing the tax preference are a systematical project for solving the excess capacity. It should combine the supply and demand, and be carried out step by step from the action points of fiscal and taxation policy.