后疫情时代全球减税趋势分析

An Analysis of Global Tax Reduction Trends in Post-COVID-19 Era

自2009年全球金融危机以来,投资、劳动供给和全要素生产率等影响经济增长的长期驱动因素的驱动力均有所减弱,2020年新冠肺炎疫情的暴发,又给全球经济带来了更大冲击。为应对疫情冲击的负面影响,世界各国(地区)实施了大规模减税增支的积极财税政策和宽松货币政策。本文通过梳理各国税收实践经验,认为进入后疫情时代,全球减税趋势不会改变,但鉴于财政压力的持续加大,减税政策应由总量性减税更多地转向结构性减税,并对我国如何更好地运用财税政策,以应对经济环境变化带来的挑战提出相应建议。

Since the global financial crisis in 2009,the long-term drivers of growth,such as investment,labor supply and total factor productivity have all weakened.The outbreak of the COVID-19 pandemic in 2020 has brought an even greater impact on the global economy.To cope with the negative impact of the pandemic,countries around the world have implemented aggressive fiscal and tax policies and loose monetary policies to cut taxes and increase expenditures on a large scale.In the post-COVID-19 era,the global economy remains negatively affected by the pandemic,and the trend of tax reduction will not change.However,in view of the continued increase of financial pressure,the tax reduction policy will shift from gross tax reduction to structural tax reduction.By referring to the experience of various countries,China should make better use of fiscal policies to address the challenges of economic environment changes.