供给侧结构性改革的税收政策研究

A Tax Policy Study of Strengthening Supply-side Structural Reform

税收政策对推进供给侧结构性改革具有独特优势,重点是要全面推开营改增试点,助力供给侧结构性改革;积极完善财税政策,化解过剩产能;有效化解房地产库存,引导合理住房消费;防范化解金融风险,支持资本市场健康发展;降低企业成本,促进经济稳定增长;扩大有效供给,鼓励创新驱动。

Taxation has unique advantages in supporting supply-side structural reform and has the ability to play a greater role in it. We should push the work of replacing business tax with value-added tax, improve the supply-side reform, effectively perfect the taxation policies, cut overcapacity, de-stocking in real estate and guide rational housing consumption, avoid financial risks, supporting the sound development of capital markets, reducing enterprise costs and promoting steady economic growth, expand effective supply and encourage innovation drivers.