“供给侧改革”中的税收经济效应及税制优化  

Economic Effect of Tax and Optimization of Tax System in “Supply-front Reform”

作　　者：王鲁宁[1] 彭骥鸣[1] 

机构地区：[1]国家税务总局税务干部进修学院,江苏扬州225100

出　　处：《税务与经济》2016年第6期70-75,共6页Taxation and Economy

摘　　要：税收经济效应通过税收的收入效应和税收的替代效应共同起作用,并对国家宏观经济的平稳发展起到重要的调节作用。"供给侧改革"是着眼于供给、生产端的改革,通过激发新兴领域、创新领域的生产活力,提高全要素生产率,创造新的经济增长点。当前"供给侧改革"的核心内容是全面提高要素生产率,即通过生产要素活力的进一步释放来实现生产要素的自由流动和优化配置。因此,在"供给侧改革"的视角下,围绕税收如何提高全要素生产率,税制优化应着眼于合理引导资本要素流动,提高资本要素生产率;合理引导劳动力要素流动,提高劳动力要素生产率;通过深化"减税"政策激励全要素生产率的提升。The economic effect of tax is presented by revenue effect and substitution effect of tax,and it plays an important role in regulating the smooth development of the national macro economy. ＂Supply-front＂reform attaches importance to the supply and production by stimulating the productive vitality in innovation field and emerging field so as to improve the total factor productivity and create the new economic growth point. At present,the core factor of ＂supply-front＂reform is to comprehensively improve the factor productivity. Namely,it is vital to release the vitality of the factors of productivity to achieve the free mobility and optimization of factors of productivity. Therefore,from the perspective of＂supply-front＂reform,firstly,the core of the optimization of tax system is to guide capital factor mobility reasonably and boost the capital factor productivity in order to improve the total factor productivity. Secondly,it is essential to guide the capital factor mobility. Last but not least,it is still necessary to enhance the total factor productivity through deepening the policy of ＂tax reduction＂.

关 键 词：供给侧改革 税收经济效应 税制优化 

分 类 号：F810.42[经济管理—财政学]