减税降费:成效、问题与路径选择

发布时间：2018-03-29 23:07

本文选题：减税降费　切入点：财政政策　出处：《财贸经济》2017年09期

【摘要】：减税降费是当前和今后较长一段时期内我国深化财税体制改革的基本约束。如何在已有工作的基础上继续落实减税降费政策,是理论界和实务界共同关注的焦点。本文在系统总结减税降费政策的理论基础,以及我国减税降费政策实施成效的基础上,从分税制财政体制、税收法定、政府主导型投资、政府职能转变以及社会保障缴费等五个方面分析了制约减税降费政策进一步深化的体制机制障碍;并从长期和短期两个维度探讨了未来可能的改革路径,以期为减税降费政策的进一步完善提供参考。
[Abstract]:Reducing taxes and fees is a basic constraint for deepening the reform of the fiscal and taxation system in China at present and for a longer period of time to come. How to continue to implement the policy of reducing taxes and fees on the basis of existing work, On the basis of systematically summarizing the theoretical basis of the tax reduction and fee reduction policy and the effectiveness of the implementation of the tax reduction and fee reduction policy in China, this paper focuses on the fiscal system of the tax sharing system, the legal taxation system, and the government-led investment. This paper analyzes the institutional and mechanism obstacles restricting the further deepening of the tax reduction and fee reduction policy from five aspects, such as the transformation of government functions and the social security payment, and probes into the possible reform paths in the future from the long-term and short-term perspectives. In order to provide a reference for the further improvement of tax reduction and fee reduction policy.
【作者单位】：中南财经政法大学;
【分类号】：F812.42

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