关于减税降费研究的文献综述

Literature Review on Tax Reduction and Fee Reductions

减税降费是深化供给侧结构性改革、惠企利民的重要举措,对激发企业活力,拉动居民消费,推动经济复苏起到了强有力的支撑作用。对此,学术界从减税降费的影响、平衡财政支出压力和着力点等多个侧面展开了研究,国内外学者也取得了丰硕的研究成果。对这些研究成果的梳理将有助于理清思路,落实政策,提升市场主体减税降费的获得感。

Tax reduction and fee reduction is an important measure to deepen Supply-side Structural Reform and benefit enterprises and the people,which plays a strong supporting role in stimulating vitality of enterprises and inhabitants’ consumption and promoting economic recovery.The academic community has also carried out researches on this from the impact of tax reduction and fee reduction,the pressure and the focus of balancing fiscal expenditure,and foreign scholars have also made fruitful results.The sorting out of these research results will help to clarify our thinking,implement policies and enhance the sense of obtaining because of tax reduction and fee reduction of market entities.