全球性减税浪潮下我国减税降费的政府努力与市场活力

Government Tax-and-fee-cut Efforts and Market Vitality in China under the Global Wave of Tax Cuts

近年来,减税降费成为我国经济工作中的关键词之一。我国税费负担的结构比国外复杂,包括税费成本、社保成本、中介服务成本、资金成本以及要素成本等。衡量税负高低可以从宏观与微观两方面分析,但是宏观税负并不能体现真实的税负水平。未来我国政府减轻企业税费负担的重点与关键在于精简机构、减少行政成本支出和增加信息透明度,减少信息不对称,减少政府干预。

In recent years,tax cuts and fee reductions have been one of the key words in China’s economic work.The structure of China’s tax and fee burden is more complicated than that in foreign countries,including tax and fee costs,social security costs,intermediary service costs,capital costs and factor cost.Measuring the level of tax burden can be analyzed from both macro and micro aspects,however,the macro tax burden does not reflect the true level of tax burden.In the future,the focus of the Chinese government to reduce the tax and fee burden of enterprises is to streamline institutions,reduce administrative costs and increase information transparency,reduce information asymmetry and government intervention.