减税降费背景下甘肃省财政可持续发展测度研究

Research on Gansu Province Fiscal Sustainability Measurement under the Background of Tax and Fee Reduction

“十三五”期间,我国实施了一系列减税降费政策,大大减轻了企业负担,但也给地方财政可持续发展带来了严峻挑战。通过构建财政可持续发展指标评价体系,采用熵值法测算2016~2020年甘肃省14个市(州)的财政可持续发展指数,发现各市(州)的财政可持续发展能力呈下降趋势,且地区间存在明显差距。甘肃省需进一步提升财政收入质量、开源节流,优化财政支出结构、防控债务风险、深化各市(州)财政管理体制改革,以确保在减税降费政策落实到位的基础上,实现甘肃省财政的平稳有序发展。

During the “Thirteenth Five-Year Plan” period, China implemented a series of tax and fee reduction policies. The sustainable development of local finance has been more severely challenged. The article uses the entropy method to construct an indicator evaluation system for fiscal sustainability, and calculates the fiscal sustainability index of 14 cities in Gansu Province from 2016 to 2020. It is found that the cities show a downward trend. There are obvious gaps between regions. Therefore, Gansu Province needs to further improve the quality of fiscal revenue, adjust the structure of fiscal expenditures, prevent and control debt operation risks, and improve the efficiency of fiscal management, so as to ensure fiscal sustainability based on the implementation of tax and fee reduction policies.