新一轮减税降费促进民营企业发展研究

Research on the Economic Development of Private Enterprises under A New Round of Tax and Fee Reduction

民营企业是我国市场经济的主体,激发民营企业的积极性和创造性有利于推动供给侧结构性改革、夯实实体经济基础、推动经济转向高质量发展.改革开放以来,我国实施了多次减税降费政策,对降低企业成本、减轻企业负担、增强企业竞争力发挥了重要作用.2019年以来,我国实施的新一轮减税降费政策的规模和强度都是空前的,全方位、多层次地支持民营企业发展,有力提振了民营企业发展的信心,极大提升了民营企业科技创新能力,大大增强了民营企业参与国际市场竞争底气,有效地巩固了民营企业市场主体地位.未来我国减税降费政策将更加注重引导民营企业把减税降费红利投向技术创新领域,加强对减税降费政策的评估和动态调整,着力克服伴随的负面影响以及做好配套改革等,使减税降费从扶持性政策向制度化长效机制转变.

Private enterprises are the main body of China's market economy,stimulating the enthusiasm and creativity of private enterprises is benefit to promote supply-side structural reform,consolidate the foundation of the real economy,and promote high-quality economic development.Since the reform and opening up,China has mainly implemented tax and fee reduction policies for five times,which have played an important role in reducing enterprise costs,reducing enterprise burdens and enhancing enterprise competi-tiveness.Since 2019,the scale and intensity of the new round of tax and fee reduction in China is unprecedented.It supports the development of private enterprises in an all-round and multi-level,boosts their confidence powerfully,improves their scientific and technological innovation ability greatly,enhances their participation in international market competition,and improves their market image of private enterprises effectively.In the future,China's tax and fee reduction policy will pay more attention to guiding private enterprises to invest the dividend of tax and fee reduction into the field of technological innovation,strengthen the evaluation and dynamic adjustment of tax and fee reduction policy,strive to overcome the accompanying negative impact and complete the supporting reform,then change supportive policy to institutionalized long-term mechanism.