减税降费的政策分析与路径演进

An Analysis of the Policy and Methodology Evolvement of Tax Cut and Administrative Expenses Reduction

减税降费是财税体制改革、现代财政制度建设中的重要问题,也是当前经济形势下降低宏观税负,助力实体经济,配合供给侧结构性改革和高质量发展的目标以调整结构、提升质量、引导产业发展的重要手段。我国当前的减税降费取得了卓越的成果,但也存在仅靠简单的逆经济周期调节难以增加新动能、减税对积极财政政策存在潜在压力、政策设计可能影响资源配置效率、经济内生动力有待提升等尚待完善的问题。通过对问题的分析,基于经济发展和税制改革的路径,结合我国当前具体形势和政策,提出减税降费应结合供给侧结构性改革、高质量发展的目标和趋势,将理论、政策和实践相结合,不断完善顶层设计、优化资源配置、增加内生动力,实现从总量到结构的演进。

Tax cut and administrative expenses reduction is a topic under the spotlight in the reform of fiscal and tax systems and in the construction of modern fiscal system,and also an important means to enhance physical economy for the goals of supply-side structural reform and high-quality development,so as to achieve structural adjustment,quality improvement and guidance of industrial development.While the initiatives of tax cut and administrative expenses reduction in China have achieved excellent results,certain limitations should not be overlooked.For example,the government tends to apply the method of a simple anti-cycle regulation,which does not introduce a new momentum to the fiscal system.Tax reduction also imposes a potential pressure on proactive fiscal policies.Policy designing may affect the efficiency of resource allocation.Neither can it effectively fuel the inherent driving force of economy.In this article,based on the path and pattern of economic development and tax reform,we take into consideration the current situation in China and propose that tax cut and administrative expenses reduction should be combined with the goals and trends of supply-side structural reform and high-quality development.Policy makers should synchronize the theory,policy and practice,improve the top-level designing,streamline the resource allocation,and increase the inherent driving force on an ongoing basis to realize the upgrading and evolution from economic size to structural efficiency.