关于清理规范税收优惠政策变更的调研与思考

The Investigation and Consideration about the Change of Cleaning and Regulating the Tax Preferential Policy

清理规范税收等优惠政策是一项政策性、纪律性很强的工作,牵涉面广,涉及多方利益,影响深远。政策的出台或调整需进行深入的调研、严谨的论证和周全的设计,要本着审慎稳妥的原则,妥善处理好制度顶层设计与政策落地的关系,协调好新旧政策的有效对接,方能实现改革与发展的共赢。本文结合国务院出台的关于清理规范税收等优惠政策62号文和25号文,在对浙江部分市、县(区)进行大量调研的基础上,对地方政府在贯彻执行这些文件过程中存在的问题与困惑进行了仔细的梳理,并据此提出了相应的对策建议,以期能推进清理规范税收等优惠政策顺利落地。

Cleaning and regulating the tax preferential policy is a work with strong policy and discipline. Its concern is wide, and it involves multiple interests and has a deep influence. The introduction or adjustment of a policy can only achieve the win-win situation of reform and development by a in-depth research, a rigorous demonstration, a comprehensive design, being based on the prudent and appropriate principles, handling the relationship between the top fl oor design and policy landing, and coordinating the effective docking of old and new policies. Combined with the sixty-second and twenty-fifth documents issued by the State Council which are about cleaning and regulating the tax preferential policy, this paper carefully combed the problems and confusion during the process of the local government implementing these documents based on a great deal of investigation in part of the city in Zhejiang province. And we put forward the corresponding countermeasures accordingly, in order to promote the implementation of cleaning and regulating the tax preferential policy smoothly.