供给侧结构性改革视域下“减税降费”存在的问题与对策

The Problems and Countermeasures of“Tax and Fee Reduction”from the Perspective of Supply-side Structural Reform

中央提出供给侧结构性改革以来,"减税降费"的规模在不断扩大,经济效应也在不断增强,对企业降低成本、减轻税负和科技创新等均产生重要促进作用。但政策实施过程中,"减税降费"在"去""降""补"三个层面仍存在一些问题,影响政策落地。因此,应当加大清理僵尸企业和供给冗余,推进结构性去杠杆;深化增值税、企业所得税和个人所得税改革,进一步完善现代税收制度;补足科技创新进步、民生建设、基础设施建设等方面短板,以期实现经济高质量发展。

Since the central government put forward the supply-side structural reform,the scale of“tax reduction and fee reduction”has been continuously expanding,and the economic effect has also been continuously enhanced,which has played an important role in promoting enterprises cost reduction,tax reduction and technological innovation.However,in the process of implementing the policy,there are still some problems in the three aspects of“eliminating”,“lowering”and“subsidizing”,which affect the implementation of the policy.Therefore,we should strengthen the elimination of zombie enterprises and supply redundancy,promote structural deleveraging;deepen reforms to value-added tax,corporate income tax and individual income tax,to further improve the modern taxation system.Furthermore,to strengthen weak links in scientific and technological innovation and progress,improvement of people s well-being,and infrastructure development,so as to achieve high-quality economic development.