实现包容性增长的税收政策选择  

Tax Policy Options for Achieving Inclusive Growth

作　　者：廖家勤[1] 宁扬[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《石家庄经济学院学报》2014年第5期1-7,共7页Journal of Shijiazhuang University of Economics

基　　金：教育部规划基金项目(项目批准号11YJA81007)

摘　　要：包容性增长是与科学发展观要求相一致的和谐共生的经济增长方式。基于包容性增长的税收功能定位是:充分激励各类经济主体的积极性,尽可能创造更多的经济机会;消除普通民众参与经济增长过程及分享经济成果的税收障碍;提升以人为本和谐共生的税收增长质量。我国现行税制由于税制结构不合理、税收优惠政策偏颇、营商税务环境不适宜,阻碍了包容性增长的实现。推进税收制度创新实现包容性增长的基本路径是:大幅降低一般商品和服务的流转税率,降低间接税比重、提升直接税比重,以优化税制结构;以有效激励普通民众创业和就业及促进县域经济发展为导向,优化税收优惠政策设计;建设服务型政府,营造适宜的营商税务环境。The inclusive growth that is consistent with the requirements of the scientific development view is one harmonious and co-existed mode. The orientation of tax function based on inclusive growth are： （1） fully motivating the enthusiasm of all kinds of economic subject,creating more economic opportunities as far as possible ; （2） eliminating the tax barriers for common people participating in the economic process and sharing the achievements of economic ; （3） improving people-oriented,harmonious and co-existed quality of tax growth. Due to the unreasonable tax structure, the preferential tax policy bias, inappropriate business tax environment, our current tax system hinders the implementation of inclusive growth. The basic path of promoting the innovation in the tax system for inclusive growth are ： （ 1 ） sharply reducing the general flow of goods and services tax rate,reducing the proportion of indirect tax, improving the proportion of direct tax, to optimize the tax structure; （2） effectively motivating ordinary public entrepreneurship and employment,promoting the development of county economy as the guidance, optimizing the design of the tax preferential policies ; （3） building a service-oriented government, creating an environment which is suitable for business.

关 键 词：包容性增长 税收制度创新 

分 类 号：F812.42[经济管理—财政学]