优化营商环境的财税政策研究——以江苏省为例

Research on Fiscal and Tax Policies for Optimizing the Business Environment——Taking Jiangsu Province as an Example

近年来,江苏财政部门积极支持营商环境建设,贯彻落实减税降费政策,采取设立风险补偿资金池、引导社会资本投资、设立支持企业发展的奖补资金等举措,在优化营商环境方面取得一定成效,但在政策执行过程中还存在一些不足,如部分行业税负可能上升、无定价权的企业在税制改革中获益相对较少、减税降费"降成本"效应下降等,针对实际工作中存在的问题,还需要进一步增强"降成本"政策的协调性,采取完善增值税抵扣机制等措施。

In recent years,the fiscal department of Jiangsu has actively supported the construction of business environment,implemented the tax and fee reduction policy,set up risk compensation fund pools,guided social capital investment,established funds to support enterprises development.The policy of optimizing business environment has achieved certain results,but there are still some shortcomings in the process of policy implementation.For example,some industries may have tax burdens rising,some enterprises without pricing power have relatively less benefit in tax reform,and the cost reduction effect of tax and fee reduction declined,in view of the problems that exist in the actual work,it is necessary to enhance the coordination of the cost reduction policy and improve the VAT deduction mechanism.