减税降费对企业的影响及企业的应对策略研究

The Influence of Tax and Fee Reduction on Enterprises and the Coping Strategy

在我国多年的税收政策改革历程中,政府为提高国内需求,激发经济提升潜能,多次制定有关降低赋税的政策,但是这类政策所针对的目标多偏向于需求方。而针对供给方降税政策的制定是中国税收政策升级和转型的关键点。近几年,尽管国内减税措施的实施在经济增长过程中发挥不少正面作用,如很大程度的促进我国实体业发展,有效减缓经济下行压力等。但因为缺少正确的理论依据和经验,同时受各类主客观原因的影响,政策改革仍存在各种不足和困难。基于此背景,考虑到减税降费政策在实践中的应用现状,建议通过选择纳税人身份、完善税收法定和体系设计、充分利用税收优惠政策、提升财会人员素质加以应对。以此为后续的合理设计提供参考。

In the course of tax policy reform for many years in China, the government has formulated many policies to reduce taxes in order to improve domestic demand, stimulate economic potential, but the objectives of such policies are mostly oriented towards the demand side. The formulation of tax reduction policy for the supplier is the key point for the upgrading and transformation of China’s tax policy. In recent years, although the implementation of domestic tax reduction measures has played a lot of positive roles in the process of economic growth, such as promoting the development of China’s entity industry to a large extent, effectively alleviating the downward pressure of the economy and so on. However, due to the lack of correct theoretical basis and experience, and influenced by various subjective and objective reasons, there are still various shortcomings and difficulties in the policy reform. Based on this background, considering the application status of tax reduction and fee reduction policy in practice, it is suggested that we should choose taxpayer status, improve tax statutory and system design, make full use of tax preferential policies, and improve the quality of financial personnel. It is for providing a reference for the follow-up reasonable design.