实质性减税的效应分析:基于防范化解重大经济风险视角

An Analysis of the Effect of Substantial Tax Cuts:A Perspective from Major Economic Risk Prevention and Diversification

当前,我国正处于经济结构调整和发展阶段转换的关键时期,防范化解重大经济风险是基本要求,实质性减税是重要改革措施。通过分析我国面临的重大经济风险和实质性减税的主要内容,可以发现实质性减税具有良好的防范化解重大经济风险的效应。更好发挥实质性减税的效应,需要筑牢财政基础,打通激励循环,做好跟踪优化。

China is at the crucial moment of economic restructuring and development phase transformation.Preventing and defusing major economic risks is a basic requirement and substantial tax cuts are an important reform measure.By combing the major economic risks faced by China and the main contents of the substantial tax cuts,this paper argues that substantial tax cuts have a good effect on preventing and defusing major economic risks.To improve the effects of substantial tax cuts,the paper proposes to solid the financial foundation,to realize mutual enhancing of tax cuts and economic development,and to do a good job in tracking and optimization.