所得税减免与流转税减免的效应差异比较分析——以企业所得税和增值税为例

Comparative Analysis of Effect Difference Between Income Tax Relief and Turnover Tax Relief——A Case Study of Corporate Income Tax and Value-Added Tax

减免税是政府进行宏观经济调控的一种基本手段。所得税和增值税在我国税收总收入中所占的比重一直较大,因此,对比两种税收减免的效应差异,有助于更好地制定和落实免税政策。实施减免税的可行性措施应包括建立健全和完善税收减免的信息系统,做好相关税种信息减免的效应预测;根据经济发展形势和需要,及时针对特定对象实施减免税政策;及时评估各种减免税的效应、规模与预期目标之间相关性的大小,不断调整和完善税收减免的政策、措施、程序;正确认识税收减免效应,不断提高税收减免的综合效应,针对特定地区轮流减免或定期减免相关税收,促进特定地区的经济增长。

Tax relief is the basic means of government＇ s macroeconomic regulaion. Since the ratio of income tax and value-added tax to total tax revenue in China has been relatively large, it would con- tribute to the development and implementation of tax exemption policies by comparing the different effects between two tax exemptions. The feasible recommendations for the implementation of tax exemp- tions should involve establishing, reinforcing and improving the information system of tax exemptions, and properly predicting the effect of the exemption of relevant tax categories ; based on the situation and needs of economic development, promptly enforcing the tax exemption policies accordingly; promptly assessing the relationship between the size, scale and expected target with a view to the effect of various tax exemptions, regulating and improving the policy measures and procedures of tax exemptions from time to time ; appropriately recognizing the effect of tax exemptions, continuously enhancing its in- tegrated effect, alternately or regularly exempting related taxes for the specific region, or promoting its economic growth.