建立与税制改革相适应的税收调控政策机制——对结构性减税政策的评价、反思与建议  

To Build a Tax Regulation Policy Mechanism in Accordance of Tax Reform——Evaluation, Rethinking and Suggestions on Structural Tax Reduction Policy

作　　者：许生[1] 张霞[2] Xu Sheng Zhang Xia

机构地区：[1]国家发展和改革委员会经济研究所财政税收研究室 [2]中华女子学院经管学院

出　　处：《财政研究》2016年第9期11-18,43,共9页Public Finance Research

基　　金：国家税务总局2013年度重点课题<结合税制改革完善结构性减税政策研究>总报告的修改稿

摘　　要：结构性减税是在应对2008年国际金融危及其后续影响过程中我国所实施的政策篮子,实质是政府根据经济景气变化逆向调节的税收宏观调控。从实际效果看,结构性减税的总量效应应当予以积极评价,但是,其刺激功能弱化、减税不均衡、部分政策不符合税改方向、税收优惠缺乏法制规范性等问题突出。结构性减税政策必要性已大为降低,应适时转型和退出,实施"中性"调节。当前和今后一段时期,税收调控应重点落实改革总体部署,以全面优化税制为基本方向,健全完善政策体系和操作机制,把握好实施空间、调控方向、作用领域和调控时机,实现税收调控与财税改革的和谐统一。Structural tax reduction is a basket of policies implemented against the 2008 international financial crisis and its follow-up impact. It is in nature a form of reverse macro-regulation on tax according to the economic performance change. Structural tax reduction should be evaluated positively from the overall effect side. However,there are significant problems which can＇t be neglected as well. The stimulus effect is weakening. Tax reduction is not equally distributed among industries. Some policies are not in line with the direction of tax reform. Tax incentives are lack of legal support. Therefore, the necessity of structural tax reduction has been reduced to a large degree, and it should be transformed and even abolished, turning to neutral adjustment. Currently and in the near future, in the tax regulation, the overall deployment of tax reform in the direction of optimizing tax system comprehensively should be carried out. The focus should be strengthening and perfecting policy system and operating mechanism, with careful consideration of operating space, functioning field and timing of adjustment, to realize the harmony of tax regulation policies and tax reform.

关 键 词：结构性减税 国际金融危机 税收调控机制 税制改革 

分 类 号：F812.42[经济管理—财政学]