供给侧结构性改革背景下减税的逻辑、障碍与路径

The Logic,Obstacles and Paths of Tax Reduction under the Background of Supply Side Structural Reform

供给侧结构性改革是中国经济进入新常态后的战略抉择。减税是实行供给侧结构性改革的必然选择,减税与实现“三去一降一补”存在严密的逻辑契合,以减税推进供给侧结构性改革是一项系统工程。在供给侧结构性改革的背景下,我国的减税降费工作已经取得了一定的成效,但是其推进的进程还受到其他体制机制因素的制约,如现行分税制下地方政府事权与支出责任不匹配、政府“放管服”改革还有待深化、税收法治化进程还有待推进等,还需要财政体制、政府职能、考核机制、供给模式、法律法规的多方面配合,才能实现调整经济结构、优化资源配置、提升经济增长质量的目标。

The supply-side structural reform is a strategic choice since the Chinese economy enters a new normal. Tax reduction is an inevitable choice for the implementation of supply-side structural reform. There is a strict logical fit between tax reduction and the realization of “the five priority tasks of cutting overcapacity, reducing excess inventory, deleveraging, lowering costs, and strengthening areas of weakness”. It is a systematic project to promote supply-side structural reform with tax reduction. Under the background of structural reform on the supply side, some achievements of tax reduction and fee reduction have been obtained in China. But the process of its promotion is also restricted by other institutional mechanisms. For example, the local government's power and expenditure responsibility do not match under the current tax-sharing system. The reform of the government's “distribution service”has yet to be deepened. The process of taxation rule of law has yet to be promoted. The fiscal system, government functions, assessment mechanisms, supply models, laws and regulations should be coordinated in order to achieve economic restructuring and resource optimization and improve the quality of economic growth.