供给侧结构性改革中的财税政策思考  

The Fiscal and Tax Policy in the Structural Reform of Supply Side

作　　者：马海涛[1] 朱梦珂 Ma Haitao Zhu Mengke(Central University of Finance and Economics, Beijing 100081 ,China)

机构地区：[1]中央财经大学财政税务学院,北京100081

出　　处：《新疆财经》2017年第1期5-14,共10页Finance & Economics of Xinjiang

基　　金：国家社会科学基金重点项目"中国特色公共支出理论与政策创新研究"(11AZD045)

摘　　要：2011年之后,我国经济告别了两位数增长状态,GDP增速换挡,经济发展进入新常态,供求关系出现失衡,需求侧管理作用减弱,传统刺激经济增长的动力也在消退,供给侧结构性改革势在必行。本文在阐述了供给侧改革提出的理论与现实依据基础上,分析了我国现行财税政策在降低企业税负、支持科技创新、缩小收入分配差距和改善民生建设等方面对供给侧改革的作用与影响。最后就目前财税政策在生态环境建设、流转税与所得税设计和民生领域中存在的问题提出了改进建议。Since 2011, China＇ s economy said good bye to the two digit growth, GDP growth is shifting, and economic development has entered a new norm. The imbalanced relationship between supply and demand, weakening demand side management and the subsided traditional power of stimulating economic growth call for the supply side structural reform. This paper describes the theoretical and realistic basis of supply side reform, analyzes the influence of China＇ s current fiscal policy on reducing the tax burden of enterprises, supporting scientific and technological innovation, and narrowing the income gap and improving the peo- ple＇ s livelihood construction on the role of supply side reform. Finally, the paper puts forward some suggestions on the improvement of the ecological and environmental construction, the circulation tax and income tax design and the livelihood of the people.

关 键 词：供给侧改革 结构性失衡 经济增长 财税政策 

分 类 号：F812.42[经济管理—财政学]