减税降费如何影响地方财政可持续性?

How Does Tax and Fee Reduction Affect the Sustainability of Local Finance?

减税降费是实施积极财政政策的重要内容和推进供给侧结构性改革的重要手段,其关键在于重构政府与市场间资源分配的方式。在我国财政分权体制下,减税降费对地方财政可持续发展的效应是理论和实践层面的重要问题。选取我国2008-2021年地方财政数据,运用实证模型检验减税降费对地方财政可持续的影响可以发现,税费收入变动对财政可持续性具有显著影响且影响具有地区差异性。总体而言,减税降费政策的实施成效随地区经济发展水平的变化而呈现差异性特征。在继续精准落实减税降费政策的背景下,推进地方财政可持续发展,需要基于不同区域的经济发展水平差异进一步优化财政支出结构,加强财政预算管理。

Reducing taxes and fees is a part of implementing proactive fiscal policies and a means of promoting supply side structural reform.Its key lies in restructuring the way resources are allocated between the government and the market.Under the fiscal decentralization system,the effect of tax reduction and fee reduction on the sustainable development of local finance is an important theoretical and practical issue.Selecting local fiscal data in China from 2008 to 2021,using an empirical model to test the impact of tax reduction and fee reduction on local fiscal sustainability,it can be found that changes in tax and fee income have a significant impact on fiscal sustainability and the impact has regional differences.Overall,the implementation effectiveness of tax and fee reduction policies varies with the level of regional economic development.In the context of continuing to implement precise tax and fee reduction policies,promoting sustainable development of local finance requires further optimizing the fiscal expenditure structure and strengthening fiscal budget management based on the differences in economic development levels in different regions.