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我国减税降费政策的回顾与梳理 被引量:3

Retrospect and Combing of my Country’s Tax and Fee Reduction Policies
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摘要 近十年来,国家相继出台了一系列普惠性与结构性相结合的减税降费举措,特别是在助力供给侧结构性改革和抗击新冠疫情的背景下,部署落实的减税降费政策节奏紧凑、涉及税费种类多、受益群体广。因此,及时梳理我国减税降费政策的历程与思路,能够对政策的抓实落地和后续跟进给予理论上的助推。 In the past ten years,the country has successively introduced a series of tax and fee reduction measures that combine inclusive and structural aspects,especially in the context of helping supply-side structural reforms and fighting the new crown epidemic.The fee policy is tight in pace,involves a variety of taxes and fees,and benefits a wide range of groups.Therefore,timely sorting out the history and ideas of my country’s tax and fee reduction policies can give theoretical assistance to the implementation of the policy and follow-up follow-up.
作者 龚辉 GONG Hui(School of Economics,Liaoning University,Shenyang 110136,China)
出处 《经济研究导刊》 2021年第7期14-16,共3页 Economic Research Guide
基金 辽宁省社会科学规划基金一般项目“辽宁省减税降费的效应、困境及路径选择”(L19BJY005)。
关键词 减税降费 普惠性减税 结构性减税 tax reduction and fee reduction universal tax reduction structural tax reduction
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