“供给侧改革”中的减税政策思考

Reflections on Tax Cut Policy in “Supply-side Reform”

供给侧改革是我国经济改革领域的热点和焦点话题,减税是供给侧结构性改革的重要举措之一。通过梳理不同学派学者的各项研究,并基于供给学派的减税理论,分析我国供给侧结构性改革中的税制优化问题,提出在当前减税背景下各税类的改革方向,从而降低企业的税收负担,构建最优税制结构体系。

Supply-side reform is a hot issue in the field of china’s economic reform,and tax cut is one of the important measures of supply-side structural reform.By reviewing the various scholars’researchers of different schools,this paper analyzes the optimization problem of tax system in china’s supply-side structural reform based on the tax cut theory of the supply school.It puts forward the reform direction of all tax categories under the current tax cut background,so as to reduce the tax burden of enterprises and build the optimal tax structural system.