组合式税费支持政策的理论演进与组合效能研究

Study on the Theoretical Evolution and the Combined Effectiveness of Combined Tax and Fee Support Policies

在全面推进中国式现代化与高质量发展的背景下,组合式税费支持政策是推进国家治理现代化的宏观调控政策之一。本文在对有关政策组合理论的文献进行分析梳理的基础上,从政策组合的视角对组合式税费支持政策体系的理论演进进行了解析,提出组合式税费支持政策是通过不同税费政策工具之间的交互作用,实现特定目标或结果的一种政策工具组合。文章分析组合式税费支持政策的工具类型、政策目标的不同组合情形及其协同系统架构,并对其组合效能进行界定和评估,以厘清我国实施的组合式税费支持政策的组合方式以及成效。本文旨在探究不同税费政策工具间协同配合的集成问题,为组合式税费支持政策的组合效能提升提供研究思路和分析框架。

Under the background of comprehensively promoting Chinese modernization and high-quality development,the combined tax and fee support policy is one of the macro-control policies to promote the modernization of national governance.Based on the analysis of the literature on policy combination theory,this paper analyzes the theoretical evolution of the combined tax and fee support policy system from the perspective of policy combination,and proposes that the combined tax and fee support policy is a combination of policy tools to achieve a specific goal or result through the interaction between different tax and fee policy tools.The article tries to analyze the types of tools of the combined tax and fee support policy,the different combinations of policy objectives and its synergistic system framework,and define and assess its combination effectiveness,thus to clarify the combination of the combined tax and fee support policy implemented in China as well as its effectiveness.The purpose of this paper is to explore the integration of the synergistic cooperation between different tax and fee policy tools,and to provide an analytical framework and research ideas for the improvement of the combined effectiveness of the combined tax and fee support policy.