减税降费与保持地方财政可持续性研究

Research on Tax and Fee Reduction and Maintaining Local Financial Sustainability

2016年以来,为应对经济下行压力、推动供给侧结构性改革,国家出台了一系列有关保增长、调结构、惠民生等诸多领域的减税降费政策,给地方财政收支带来了一定的压力。短期来看,减税降费对地方财政收支确实产生了一定的影响,从中长期看,减税降费有利于降低企业成本,激发企业活力,进而有利于涵养税源,促进财政收入更高水平的发展。基于此,地方财政要以减税降费为契机,改革创新财税管理体制,优化财政支出结构,建立健全地方税制体系,促进和保持地方财政可持续发展。

Since 2016,China has issued a series of policies for tax and fee reduction in various fields such as ensuring economic increase,adjusting the structure,and benefiting the livelihood etc,which also brought certain pressure for local financial revenue and expenditure.In short period,tax and fee reduction indeed had certain influence to local financial revenue and expenditure;yet in medium and long period,tax and fee reduction can reduce the cost of businesses,motivate their vitality,and benefit the conservation of tax sources so as to promote the development of financial revenue in higher level.Based on this point,local finance administration should take the opportunity of tax and fee reduction,reform and innovate the financial governance system,improve the financial expenditure structure,establish and complete local tax system,so as to promote and maintain the sustainable development of local finance.