供给侧结构性改革导向下我国企业税负优化及操作路径研究

发布时间：2018-02-14 17:56

本文关键词： 供给侧结构性改革企业税负税负结构结构性减税现代税收制度　出处：《经济与管理评论》2017年01期 　论文类型：期刊论文

【摘要】：当前,在供给侧结构性改革导向下,企业税负优化是我国经济发展提质增效升级的内在要求和市场活力迸发的实践诉求。从表征来看,作为税负的主要承担主体,我国企业税负呈现出总体负担偏重、税负结构复杂、税外负担规模偏大、税负布局不均衡等基本特征,但就实质而言,我国企业税负的形成,是税制体系偏重收入取向、税收优惠过多过滥与涉税信息治理能力偏弱的必然结果。我国企业税负的优化,应在明确目标定位与操作指向的基础上,坚持形式公平与实质公平相结合,存量优化与增量扩容相结合,正向引导与负面约束相结合,短期宏观调控与中长期税制改革相结合,以结构性减税为基本导向,形塑负担公平、结构合理、可持续发展的现代税负体系。
[Abstract]:At present, under the guidance of supply-side structural reform, the optimization of enterprise tax burden is the inherent requirement of raising quality and increasing efficiency in China's economic development and the practical demand of market vitality burst out. The corporate tax burden of our country presents some basic characteristics, such as the overall burden, the complicated structure, the large scale of the tax burden and the unbalanced distribution of the tax burden. But in essence, the formation of the tax burden of the enterprises in our country is the income orientation of the tax system. The inevitable result of excessive and excessive tax preference and weak ability of information management concerning tax. The optimization of tax burden of Chinese enterprises should be based on the clear target orientation and operation direction, and insist on the combination of formal fairness and substantive fairness. The combination of stock optimization and incremental expansion, the combination of positive guidance and negative constraints, the combination of short-term macro-control and medium- and long-term tax reform, the basic orientation of structural tax reduction, the formation of a fair burden, a reasonable structure, The modern tax burden system of sustainable development.
【作者单位】：中南财经政法大学财政税务学院;山东社会科学院财政金融研究所;
【基金】：国家社会科学基金重大项目“宏观税负、税负结构与结构性减税研究”(项目编号:12&ZD044);国家社会科学基金青年项目“稳定税负约束下我国税负结构优化及操作路径研究”(项目编号:15CJY071)的阶段性成果
【分类号】：F812.42

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