财政政策有效促进我国供给侧改革的路径与对策分析

Fiscal Policy is Effective to Promote the Reform of Our Country Supply Side Path and Countermeasure Analysis

财政政策的结构政策特征使财政政策在供给侧改革中能发挥重要作用,其可以从财政收入和财政支出的角度长期影响供给,从而实现产业结构的转型升级。财政政策有效促进供给侧改革的路径可以从减少财政收入和优化财政支出结构两方面考虑,具体对策则是减税降费、加强财政对基础性的科学技术研究支出、加大财政性教育经费支出,加强职业培训、通过财政支出淘汰产能过剩和污染企业,优化供给结构以及增加公共产品和服务的有效供给。

The structural characteristic ensures the central role of fiscal policy in supply-side structural reform, facilitating the industrial transformation and upgrading by long-term influence on supply from perspectives of both fiscal revenue and fiscal expense.The effect of fiscal policy on supply-side structural reform is theoretically and practically efficient, be it from the decrease of fiscal revenue or from the optimization of fiscal expense. More specifically, abating tax and cost, raising fiscal spending on basic research of science and technology, underpinning fiscal foundation of education, promoting vocational training, eliminating projects in industries with overcapacity and pollution, optimizing structure of supply-side, and increasing the quality and quantity of public goods and services are all countermeasures for supply-side structural reform.