供给侧结构性改革下财税政策调控的着力点及创新路径

发布时间：2019-03-01 14:26

【摘要】：在经济处于"三期叠加"及资源与环保约束压力日益增大背景下,供给侧结构性改革成为我国经济可持续发展的重头戏。而财政政策肩负着宏观经济调控重任,是推动供给侧结构性改革的强有力抓手。供给侧结构性改革的核心内涵是产业价值提升、化解过剩产能、创新激发活力、调整扶持政策的四重奏。供给侧结构性改革重在财税政策调控创新,为此要剖析财税政策的深层作用机理,找准政策着力重点。创新措施要坚持"五位一体"发展思路,遵循"五大发展理念",推动创新引领发展战略,有效落实"三去一降一补"五大重点任务,营造良好市场竞争环境,优化资源配置,促进企业兼并重组,加快产业新旧动能转换步伐。
[Abstract]:Under the background of "three phases superposition" of economy and increasing restraint pressure of resources and environmental protection, supply-side structural reform has become the most important part of the sustainable development of China's economy. Fiscal policy shoulders the responsibility of macro-economic regulation and control, which is a powerful starting point to promote supply-side structural reform. The core connotation of supply-side structural reform is the quartet of enhancing industrial value, eliminating excess capacity, innovating and stimulating vitality, and adjusting supporting policies. The supply-side structural reform focuses on the regulation and innovation of fiscal and tax policies, so it is necessary to analyze the deep-seated mechanism of fiscal and tax policies and find out the key points of the policies. Innovation measures should adhere to the "five-in-one" development thinking, follow the "five major development concepts," promote innovation and lead the development strategy, effectively implement the five key tasks of "three go, one down, one complement", create a good market competitive environment, and optimize the allocation of resources. We will promote mergers and reorganizations of enterprises and speed up the conversion of new and old drivers of industry.
【作者单位】：中国电子信息产业发展研究院;国家行政学院;
【基金】：国家社科基金重点项目“我国预算绩效专项指标体系研究”(12AZD097) 国家自然科学基金项目“基于工具创新的绩效预算研究”(7084001)的阶段性成果
【分类号】：F812.0

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