减税降费的潜在财政影响与风险防范  

The Potential Fiscal Effects and Risk Prevention of the Tax Cut and Fee Reduction

作　　者：郭庆旺[1,2] Guo Qingtvang

机构地区：[1]中国人民大学中国财政金融政策研究中心 [2]中国人民大学财政金融学院

出　　处：《管理世界》2019年第6期1-10,M0004,共11页Journal of Management World

基　　金：教育部人文社会科学重点研究基地重大项目“地方政府行为经济周期论”(15JJD790045);国家自然科学基金重点项目“地区差距测度与均等化转移支付制度研究”(71533006)的资助

摘　　要：具有持续针对性、成本降低性、长期持久性的减税降费政策无疑会减轻企业负担,同时也会给各级财政带来巨大压力:不仅财政赤字规模在未来三四年内会扩大,而且财政收入体系的法治化程度会有所削弱。为了确保减税降费政策落地生根,同时又要防范财政风险,保证财政健康发展,必须深化财政改革,加快建设现代财政制度,其中更具有针对性的主要举措包括:制定财政整顿策略,精简机构,削减财政补贴,控制社会福利性支出增速;加强财政治理,全面实施中期预算和预算绩效管理,加强各级人大常委会预算工作委员会工作;实行税收支出预算,真正形成经立法机构审批、监督、检查的"第五本预算";推进财政收入体系现代化,提高税收收入占全口径财政收入的比重。The tax cut and fee reduction policies that are continuously targeted, cost-reducing and long-lasting will undoubtedly reduce the burden on enterprises, and at the same time will bring enormous fiscal pressure on governments at all levels:not only will the size of the fiscal deficit be enlarged in the next three or four years, but also the extent to which the fiscal revenue system ruled by law will be weakened. In order to ensure the implementation of tax reduction and fee reduction policies and at the same time to prevent fiscal risks and ensure the healthy fiscal development, it is necessary to deepen fiscal reform and speed up the construction of a modern fiscal system.

关 键 词：减税降费 财政影响 财政风险防范 

分 类 号：F812[经济管理—财政学]