结构性减税的实施效应及路径优化研究
发布时间：2018-08-25 16:54
【摘要】：2008年，全球金融危机给世界带来了巨大灾难，金融危机冲击着我国的经济发展，我国经济明显下滑，为了抵御和应对全球金融危机，阻止经济的过快下滑以及刺激我国经济平稳较快发展，将成为我国目前宏观调控的首要任务。在2008年的中央经济工作会议中，提出2009年我国将实施积极的财政政策，实行结构性减税。我们知道税收是国家收入的最重要来源，是国家进行宏观调控的重要手段。首先，“减税”能够增加居民的可支配收入，能够刺激消费来扩大内需，其次，“减税”能够减轻企业的税负，能够起到刺激投资的作用，同时，通过“减税”中的出口退税政策来促进出口，即通过“减税”来促进消费、投资和出口的拉动。然而，结构性减税不单单只是“减税”，更重要的是能够优化税制，能够完善我国的税收制度。不仅仅能促进我国经济的发展，还能够促进我国经济结构调整，同时在促进产业结构调整、调节收入分配、改善民生、资源节约、环境保护都具有积极作用。 结构性减税是在金融危机的背景下提出来的，那么其初衷必然是刺激经济增长，但是随着金融危机的逝去，结构性减税的目标也会有所调整，在新的经济形势下，结构性减税的目标也变得多元化，不光是稳定经济增长，还能够促进经济发展方式的转变，其内在要求就需要通过税收这个工具来促进产业结构的优化与升级，促进节能减排，改善人民的生活质量，调节收入分配，促进社会公平。 本文从介绍结构性减税的理论基础入手，探讨结构性减税的必要性，阐述结构性减税的相关政策；着重分析了我国结构性减税的实施效应，包括宏观税负的分析，稳定经济增长效应以及转变经济发展方式效应的分析。然而，我国实施结构性减税面临着税源萎缩与财政支出压力加大之间的矛盾，加之地方政府积极性不高，在此，通过借鉴金融危机背景下的美国、日本、英国减税政策的相关经验，得出我国实施结构性减税的启示，最后，，提出我国结构性减税的路径优化，具体包括结构性减税路径优化的前置条件、税收政策建议以及相关的配套措施，对结构性减税的政策改革进行了有益的探索，具有一定的理论与实践价值。
[Abstract]:In 2008, the global financial crisis brought a great disaster to the world. The financial crisis hit the economic development of our country, and the economy of our country obviously declined, in order to resist and deal with the global financial crisis, To prevent the economy from falling too fast and to stimulate the steady and rapid development of our country's economy will become the primary task of our country's macroeconomic regulation and control at present. In the 2008 Central Economic work Conference, it was proposed that China should implement active fiscal policy and implement structural tax reduction in 2009. We know that tax is the most important source of national income and an important means of macro-control. First, "tax cuts" can increase the disposable income of residents and stimulate consumption to expand domestic demand. Secondly, "tax cuts" can lighten the tax burden of enterprises and play a role in stimulating investment, and at the same time, To promote exports through the export tax rebate policy in the "tax cut", that is, to promote consumption, investment and export through the "tax reduction". However, the structural tax reduction is not only "tax reduction", but also can optimize the tax system and perfect our country's tax system. It can not only promote the economic development of our country, but also promote the adjustment of the economic structure of our country. At the same time, it plays a positive role in promoting the adjustment of industrial structure, adjusting the income distribution, improving the people's livelihood, saving resources and protecting the environment. Structural tax cuts were proposed in the context of the financial crisis, so their original intention must be to stimulate economic growth, but with the passing of the financial crisis, the objectives of structural tax cuts will also be adjusted, in the new economic situation, The goal of structural tax reduction has also become diversified, not only to stabilize economic growth, but also to promote the transformation of the mode of economic development. Its inherent requirements are to promote the optimization and upgrading of industrial structure and promote energy conservation and emission reduction by means of tax. Improve the quality of life of the people, regulate income distribution, and promote social equity. Starting with the introduction of the theoretical basis of structural tax reduction, this paper discusses the necessity of structural tax reduction, expounds the relevant policies of structural tax reduction, and emphatically analyzes the effect of structural tax reduction in China, including the analysis of macro tax burden. The analysis of the effect of stabilizing economic growth and changing the mode of economic development. However, the implementation of structural tax cuts in China is faced with the contradiction between shrinking tax sources and increasing fiscal expenditure pressure, and the enthusiasm of local governments is not high. Here, by learning from the United States and Japan in the context of the financial crisis, Based on the relevant experience of British tax reduction policy, the enlightenment of implementing structural tax reduction in our country is obtained. Finally, the path optimization of structural tax reduction in our country is put forward, including the precondition of structural tax reduction path optimization. The suggestions of tax policy and related supporting measures have made a beneficial exploration on the reform of structural tax reduction policy and have certain theoretical and practical value.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2203524
[Abstract]:In 2008, the global financial crisis brought a great disaster to the world. The financial crisis hit the economic development of our country, and the economy of our country obviously declined, in order to resist and deal with the global financial crisis, To prevent the economy from falling too fast and to stimulate the steady and rapid development of our country's economy will become the primary task of our country's macroeconomic regulation and control at present. In the 2008 Central Economic work Conference, it was proposed that China should implement active fiscal policy and implement structural tax reduction in 2009. We know that tax is the most important source of national income and an important means of macro-control. First, "tax cuts" can increase the disposable income of residents and stimulate consumption to expand domestic demand. Secondly, "tax cuts" can lighten the tax burden of enterprises and play a role in stimulating investment, and at the same time, To promote exports through the export tax rebate policy in the "tax cut", that is, to promote consumption, investment and export through the "tax reduction". However, the structural tax reduction is not only "tax reduction", but also can optimize the tax system and perfect our country's tax system. It can not only promote the economic development of our country, but also promote the adjustment of the economic structure of our country. At the same time, it plays a positive role in promoting the adjustment of industrial structure, adjusting the income distribution, improving the people's livelihood, saving resources and protecting the environment. Structural tax cuts were proposed in the context of the financial crisis, so their original intention must be to stimulate economic growth, but with the passing of the financial crisis, the objectives of structural tax cuts will also be adjusted, in the new economic situation, The goal of structural tax reduction has also become diversified, not only to stabilize economic growth, but also to promote the transformation of the mode of economic development. Its inherent requirements are to promote the optimization and upgrading of industrial structure and promote energy conservation and emission reduction by means of tax. Improve the quality of life of the people, regulate income distribution, and promote social equity. Starting with the introduction of the theoretical basis of structural tax reduction, this paper discusses the necessity of structural tax reduction, expounds the relevant policies of structural tax reduction, and emphatically analyzes the effect of structural tax reduction in China, including the analysis of macro tax burden. The analysis of the effect of stabilizing economic growth and changing the mode of economic development. However, the implementation of structural tax cuts in China is faced with the contradiction between shrinking tax sources and increasing fiscal expenditure pressure, and the enthusiasm of local governments is not high. Here, by learning from the United States and Japan in the context of the financial crisis, Based on the relevant experience of British tax reduction policy, the enlightenment of implementing structural tax reduction in our country is obtained. Finally, the path optimization of structural tax reduction in our country is put forward, including the precondition of structural tax reduction path optimization. The suggestions of tax policy and related supporting measures have made a beneficial exploration on the reform of structural tax reduction policy and have certain theoretical and practical value.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【参考文献】
相关期刊论文 前2条
1 胡东兰;陈凡;;我国结构性减税问题研究述评[J];经济纵横;2013年03期
2 汪昊;;对我国结构性减税若干问题的辨析[J];扬州大学税务学院学报;2009年05期
本文编号：2203524
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