实施战略性减税降费的主要着力点及政策建议

Policy Suggestions on Implementing the Strategic Tax Cuts and Fee Reductions

市场主体活力不足是当前宏观经济下行的根本原因。当前应实施"战略性减税降费"措施,以税制改革优化作为支撑,重点提升税制中性、减少重复征税,有效破除税收制度"瓶颈",推动产业分工的细化和企业生产组织的优化,从根本上增强市场主体活力。"战略性减税降费"体现在"实惠性""激励性""科学性""协同性"和"可持续性"五个方面。基于此,本文提出以下具体政策建议:深化增值税改革,提升税制中性,降低现行增值税制度对市场资源配置带来的扭曲作用;持续推动消费税改革,更好地发挥消费税在扩大消费需求和促进消费升级方面的职能和作用;寻求税制改革之间的协同、配合,同步推进个人所得税、房地产税、环境保护税等改革;推动相关配套改革,有力保障减税降费改革顺利进行;不断优化部分减税降费政策的操作实施办法。

The inadequate vitality of market participants is the fundamental reason for the current macroeconomic downturn.At present, the "strategic tax cuts and fee reductions" measures should be implemented, with tax reform and optimization as the support. Emphasis should be placed on improving the neutrality of the tax system, reducing repeated taxation, eliminating the "bottleneck" of the tax system effectively, promoting the refinement of industrial division and the optimization of enterprise production organization and enhancing the vitality of the main market participants fundamentally. Strategic tax cuts and fee reductions are embodied in five aspects: materiality, incentive, scientificity, synergy and sustainability. On this basis, this paper puts forward the specific policy recommendations as follows: deepening the reform of VAT, promoting the neutrality of tax system and reducing the distortion of market resources caused by the current VAT system;promoting the reform of consumption tax to better play the role of consumption tax in expanding consumption demand and promoting consumption upgrading;seeking synergy and cooperation between tax reform and promoting the reform of personal income tax, real estate tax and environmental protection tax at the same time;promoting relevant supporting reforms to effectively guarantee the smooth progress of tax cuts and fee reductions reform;and optimizing the operational implementation measures of partial tax cut and fee reduction policy continuously.