2022年新的组合式税费支持政策:成效与优化

New Combined Tax and Fee Support Policies in 2022:Effectiveness and Optimization

2023年政府工作报告指出:“完善税费优惠政策,对现行减税降费、退税缓税等措施,该延续的延续,该优化的优化。”基于中国财政科学院在全国范围内回收的13000多份企业问卷及大量座谈调研发现,2022年组合式税费支持政策力度大、实施快、效果强,有效稳定了市场主体及宏观经济。但与此同时,税费支持政策在稳预期、促创新、可持续等目标实现以及制度本身完备性上还有待进一步完善。对此,建议提高税收制度和税费支持政策确定性,进一步完善增值税留抵退税政策、研发费用加计扣除政策及有利于激发人才创新活力的个人所得税政策,放宽企业亏损结转政策限制,同时以财政支出制度改革为重点,统筹减税降费与财政可持续发展。

The 2023 Report on the Work of the Government pointed out:"We should extend and further refine policies on tax and fee cuts,tax rebates,and tax deferrals as the situation requires."Based on more than 13000 enterprise questionnaires collected by the CAFS nationwide and a large number of discussion forums,we found that the combined tax and fee support polices in 2022 are powerful,timely,and effective,effectively stabilizing enterprises and the macro economy.But at the same time,the tax support policy needs to be further improved in terms of stabilizing expectations,promoting innovation,and achieving sustainable goals,as well as the completeness of the system itself.In this regard,it is recommended to improve the certainty of the tax system and tax support policies,the Value-added Tax refund policy,the super deduction policy of R&D expenses,and the individual income tax policy for innovative talents,and relax the restrictions on the carry-forward policy of corporate losses.At the same time,we should focus on the reform of the fiscal expenditure system,to coordinate tax reduction and fee reduction with sustainable fiscal development.