新一轮世界减税潮:特征、影响与应对

A new round of world-wide tax reduction: Characteristics, impacts and responses

减税的类型有周期性减税、制度性减税、竞争性减税与转嫁性减税之分,各类减税虽具有不同的作用机理,但在特定条件下可相互交织和转化。在当前世界各国经济增速普遍放缓的新常态下,结构性减税成为新一轮世界税制改革的基本趋向。综观本轮世界减税潮,其呈现出降低税率与扩实税基两端并举、简化税制与降减成本两相并重、制度性减税与竞争性减税交相叠加、公平性减税与转嫁性减税相互并存的基本面相,并对国内外税收与经济发展产生深远影响。因应本轮世界减税潮,我国应以建立现代税收制度为目标导向,在强化财政风险控制的基础上,按照扩实税基、降低税率、严格征管、强化法治的应对方略,加快优化税费结构与税制结构,有效提升我国税制体系的国际竞争力,并全力塑造高标准、法治化的一流营商环境。

Theoretically,there are different types of tax reduction:periodic,institutional,competitive and transferring tax reductions.With different mechanism of action,they can interweave and transform each other under specific conditions.In the new normal situation that the economic growth in all countries slows,structural tax reduction,which focuses on reducing tax rate,expanding tax base,simplifying tax system and reducing costs,has become the basic trend in world tax system reform.The current round of world tax reduction has characteristics that institutional tax reduction and cyclical tax reduction superpose,impartial tax reduction and transferring tax reduction coexist and competitive tax reduction outstands,which has a profound impact on the taxation and economic development both at home and abroad.In order to cope with the world-wide tide of tax reduction,China should aim at establishing a modern tax system and,based on strengthening the financial risk control,speed up the optimization of fiscal expenditure structure,tax structure and tax structure,effectively improve the international competitiveness of China's tax system,and strive to create a high standard and legal business environment.