摘要
降成本是一项系统性、长期性工作。阶段性总结降成本政策执行情况,反馈企业困难及需求是未来有的放矢开展降成本工作的必要保障。本文通过对我国中部三个省份的调研分析,从一个地区侧面展示了当前降低企业税费负担过程中中央地方所采取的措施及成效,深入挖掘降成本过程中所面临的问题,并提出相应的政策建议,包括呼吁社会理性看待税收负担,充分发挥税收政策补短板的作用,适度降低社保缴费比例,合理使用税收优惠政策以及完善税收优惠截止后的政策衔接问题等。
Cost reduction is a systematic and long-term project. Periodic summary of cost reduction and feedback on business difficulties is a necessary guarantee to carry out cost reduction work in the future. Through theinvestigation and analysis of the central provinces of China, this report shows the measures and effects of thecentral governments in the process of reducing the tax burden of enterprises. The article analyses the problemsfaced in the process of cost reduction and puts forward corresponding policy suggestions, including appeallingfor social rational view of tax burden, giving full play to the role of tax policy to make up the short board, mod-erately reducing the proportion of social security contributions, reasonable use of preferential tax policies andimproving the policy convergence after tax preferences.
出处
《财政科学》
2017年第9期34-41,51,共9页
Fiscal Science
关键词
供给侧改革“降成本”中部税费负担
Supply-side Reform
Cost Reduction
Mid-China
Burden of Tax and Fee