新形势下优化减税降费政策的方向和着力点

The Direction and Focus of Optimizing Tax and Fee Reduction Policies under the New Situation

优化减税降费政策,需以正确认识减税降费的作用和空间为前提。判断减税降费政策的空间,不能仅仅着眼于宏观税负的高低,而且要从微观主体受益水平、税负公平、体制改革和财政资源配置效率等多个层面综合判断。前一阶段,减税降费政策成效显著,但随着形势的变化,也面临空间缩小、作用减弱等诸多新问题。着力扩大国内需求是财政政策进一步加力提效的重要方向和着力点,也是优化减税降费的重要方向。下一阶段,应围绕促进扩大内需与深化供给侧结构性改革有机结合,依据宏观经济形势的变化和影响经济活力的主要因素,着眼于促投资和扩消费,突出支持重点,提升政策的精准性。同时,挖掘基于税制公平意义的减税降费空间,将减税降费与税制结构调整优化结合来看,提升税制的科学性和税收负担的公平性。

In order to optimize tax and fee reduction policies,it is necessary to have a correct understanding of their role and space.Judging the space of tax and fee reduction policies should not only focus on the level of macro tax burden,but also comprehensively consider factors such as the benefits to micro entities,tax fairness,system reform,and efficiency of fiscal resource allocation.Tax and fee reductions policies have achieved significant results in recent years.But with changes in the situation,there are new problems such as shrinking space and weakening effects.Focusing on expanding domestic demand is an important direction and focus of fiscal policy to further enhance efficiency,as well as an important direction for optimizing tax and fee reduction policies.In the next stage,it is necessary to organically combine the expanding domestic demand with the deepening of supply-side structural reforms,and based on changes in the macroeconomic situation and factors that affect economic vitality,focus on promoting investment and expanding consumption,highlight key support areas,and improve policy accuracy.At the same time,it is necessary to explore the space for tax and fee reductions based on tax fairness,and consider tax and fee reductions in conjunction with tax system structural adjustments and optimization to improve the scientific nature of the tax system and the fairness of tax burdens.