“十三五”时期财政支持实体经济的政策建议

Policy Recommendations on Fiscal Support on Real Economy in the 13th Five-Year Plan

本文基于对"十三五"期间财政如何支持实体经济的研究,围绕税收政策和税制改革,提出如下建议:以保持宏观税负稳定为前提;以兼顾政府与企业两个方面、力争短期政策与制度建设的方向一致、税制改革和完善与中央地方财政关系调整相协调为要求,在现行基本税制框架内对税制进行结构性改革。总体方案是全面降低生产和流通经营环节的增值税和营业税税率,完善所得税,保留特种消费税基础上,在商品最终消费环节征收一般消费税。本文认为此方案可以一举十得,并对方案的可行性进行了判断。

Based on the study that how public finance supports the real economy during the 13th Five-Year Plan period, and the tax policy and tax reform, this paper put forward the following recommendations： Based on the macro tax burden stabilization, government and enterprises should both be considers. The short term policies should be coordinate with the direction of institutional construction. Tax reform and improvement should be co- ordinate with the adjustment of the relationship between central and local governments and be taken constitu- tionally under the current tax system framework. Overall scheme is to reduce value added tax and business tax rate of the production and circulation management links, perfect the income tax, and keep special consumption tax, levy the general sale tax in final consumption goods links. This solution is cost-effective and feasible.