供给侧结构性改革:现实依据与财税政策选择

Supply-side Structural Reform:The Realistic Bases and the Choice of Fiscal and Tax Policies

随着中国经济步入新常态,需求侧刺激对经济增长的拉动作用逐渐减弱,中国政府适时地将宏观调控的重点由需求侧转向以往被忽视的供给侧。本文从中国当前的宏观经济数据出发,分析了困扰中国经济可持续发展的结构性问题,探讨了供给侧结构性改革的必要性和紧迫性。进一步地,本文在借鉴国外供给侧管理理论与实践经验的基础上,基于财税政策视角对供给侧结构性改革以及改革的顶层设计提出了相应建议。本文的研究有助于更好地厘清供给侧结构性改革实施的现实依据,并为政府部门合理运用财税政策实现改革目标提供了一定的借鉴。

As Chinese economy steps into a ＂new normal＇phase, the promoting effect of the demand side on economic growth has been weakened gradually, and the government shifts the focus of macroeconomic regulation from demand side to supply side that has been ignored for a long time. Based on the current macroeconomic data of China, this paper analyzes the structural problems besetting the sustainable development of China＇s economy, and discusses the necessity and urgency of the Supply- side Structural Reform （SSR）. Moreover, according to the discussion about the theory and practical experience of foreign supply side management, this paper puts forward some suggestions for China＇ s fiscal and tax policies on SSR and top-level design of SSR. This paper helps clarify the practical basis of SSR, and provides some reference and inspiration for the government to use fiscal and tax policies to achieve reform goals.