我国大规模减税的政治经济学逻辑

A Political Economy Logic of China's Large-Scale Tax Reduction

我国大规模减税存在持续时间长、规模大、范围广、普惠性减税和结构性减税结合的特点,本文重点研究其政治经济学逻辑。研究认为,改革开放以来,中国宏观税负存在三次长周期变动,这三次变动均匹配了中国式现代化进程中增长动力结构性转换的变动,大规模减税即是这个历史进程的重要组成部分。大规模减税是一个广泛的利益协调过程,包括部门收入分配格局协调、要素收入分配格局协调、上下游产业间利益协调、地区之间利益协调。中国大规模减税的经验总结为:坚持党的领导,以人民为中心推动改革;超越短期治理,实现长期发展战略目标;超越经济治理,推动全局治理。同时,大规模减税后应关注持续开展深入的理论研究和政策评估,增强财政可持续性,完善税制结构,健全地方税体系,以及凝聚社会共识、推动更深层税制改革等五个方面。

The large-scale tax reduction in China has the characteristics of long duration,large scale,wide scope,and the combination of inclusive tax reduction and structural tax reduction.This paper studies the political economy logic of large-scale tax reduction in China.The study finds that China's macro tax burden has experienced three long-cyclical changes since the Reform and Opening up,which is a change that matches the structural transformation of the growth momentum in the Chinese-style modernization process,and the large-scale tax reduction is an important part of this historical process.Large-scale tax reduction is a wide-ranging process of interest coordination,including the coordination of sectoral income distribution pattern,the coordination of factor income distribution pattern,the coordination of interests between upstream and downstream industries,and the coordination of interest among regions.The experience of large-scale tax reduction is summarized as follows:adhering to the leadership of the Communist Party of China and promoting reform with the people as the focus;going beyond short-term governance and achieving long-term development strategic goals;going beyond economic governance and promoting overall governance.We should focus on five aspects after the large-scale tax reduction,including continuing to carry out theoretical research and policy evaluation,enhancing the fiscal sustainability;improving tax structure;improving local tax systems,as well as promoting the deeper tax reform.