供给侧结构性改革中的税收政策取向  

Tax Policy Orientation in Supply-front Structural Reform

作　　者：杨春梅[1] 

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2016年第6期66-69,共4页Taxation and Economy

基　　金：吉林省科技厅项目"城镇化和工业化进程中吉林省民营企业发展研究--基于财税政策的视角"(项目编号:20110609)阶段性研究成果

摘　　要：供给侧结构性改革是适应和引领我国经济发展新常态的重大创新,也是促进我国经济持续增长的发力端。税收是促进供给侧结构性改革的重要政策手段。供给侧结构性改革的作用主体是企业,税收政策应在营造企业公平竞争环境,激发企业投资、劳动、科技创新的积极性和企业家精神等方面发挥重要作用,其作用途径是减少总税负和结构性税收政策的引导和调节。深入研究并明确税收政策的作用方向和作用力度,对促进供给侧结构性改革具有重要的现实意义。Supply-front structural reform is a great innovation,which adapts to China＇ s economic development and leads the new normal of economic development. It also could improve the sustainable development of economy in China. Taxation is an important means to promote the supply-front structural reform. The functional body of the supply-front structural reform is the enterprises. Tax policy should play an important role in creating a fair completion environment for enterprises,stimulating investment,working,scientific and technological innovation and entrepreneurship through the reduction of overall tax burden and the guidance and regulation of the structural tax policy. The in-depth study and the clarification of functional orientation and the intensity of tax policy are beneficial to the promotion of supply-front structural reform.

关 键 词：供给侧结构性改革 税收政策 税制改革 结构性减税 

分 类 号：F810.422[经济管理—财政学]