中国特色的减税降费观

The Notion of Tax Reduction and Fee Reduction with Chinese Characteristics

减税降费是党中央总揽全局,应对国内外各种风险与挑战而作出的重要部署,也是2019年我国财政税收与经济社会最重要的政策之一。必须认清国体政体、市场经济、所处发展阶段等重大因素对我国减税降费的特定要求。通过阐述新时代中国特色的减税降费观,从“重大决策与贯彻落实、光荣任务与收入职能、长期要求与特定使命、税费同行与效应把握、减负期盼与民生刚性、纳税个体与人民群众”六个方面加以把握,为当前更大规模减税降费提供理论支持与有力佐证。本轮减税降费是通过税务机关的有效落实,让企业税费水平下降并明显受益,进而实现经济高质量发展,最终达到“增强人民群众获得感”,这是中国特色的减税降费观根本目标所在。

Tax reduction and fee reduction are important arrangements made by the Party Central Committee to grasp the overall situation and to deal with various risks and challenges at home and abroad. It is also one of the most important policy applications in China’s fiscal taxation and economic society in 2019. It is necessary to recognize the specific requirements of the important factors on China’s reduction of taxes and fees, such as China’s state system and polity, the market economy, and the stage of development at the time being, etc.. By expounding the concept of tax reduction and fee reduction with Chinese characteristics in the new era and grasping the six aspects, i.e., the major decision-making and implementation, the glorious tasks and income functions, the long-term requirements and specific missions, the paralleled tax and fee and effect grasp, the burden alleviation expectations and the rigidity of people’s livelihood, the taxation individuals and the masses, this study provides theoretical support and strong evidence for the current application of the larger scale tax reduction and fee reduction. This round of tax reduction and fee reduction is effectively implemented by the tax authorities, which reduces the level of taxes and fees of enterprises and obviously benefits them, thereby achieving high-quality economic development, and finally achieving"enhancing the sense of gain of the people". Such is the fundamental goal of the notion of tax reduction and fee reduction with Chinese characteristics.