大规模减税降费中几个重要问题的思考  

Consideration on Several Important Issues Relating to Large-scale Tax/Charges Cut

作　　者：刘隆亨[1] 刘卫 Liu Longheng;Liu Wei

机构地区：[1]北京联合大学,北京100191 [2]北京天石网通科技有限责任公司,北京100078

出　　处：《法学杂志》2019年第11期96-107,共12页Law Science Magazine

摘　　要：持续不断的大规模的减税降费行动是我国一项比较长期的具有方向性、战略性的方针政策。为支持小微企业发展,国家对小微企业实施普惠性减税政策,继而实施普惠性减税与结构性减税并举,重点降低制造业和小微企业税收负担。在执行大规模减税降费政策过程中,要注意处理好本次减税降费与以往减税降费的关系、中小微企业减税与中小微企业划分标准的关系、结构性减税与普惠性减税的关系;要加强执行力把减税降费各个环节做实做细,着重提高对税收五大功能的认识,加强对现行18种税各自功能的研究。减税降费任务的完成将为稳增长、促科技、稳就业、助消费发挥积极作用,为完善和深化税改与财政可持续发展做好铺垫。The on-going large-scale tax cut and charges reduction is a relative long term directional and strategic policy of our country. In order to support the development of small and micro enterprises,the state implements generalized tax cut preference policy to small and micro enterprise in combination with structural tax cut,while focusing on reducing the tax burden of manufacturing and small and micro enterprises. During the process of implementing large-scale tax cut and charges reduction policy,we should pay attention to deal with several relationships: the relationship between the current policy and previous tax cut practice;the relationship between the tax reduction of small and micro enterprises and the classification standards of small and micro enterprises;the relationship between structural tax cut and generalized tax cut preference policy.We should also strengthen the detailed and sound implementation of the various aspects of tax cut and charges reduction,focus on improving the understanding of the five major functions of taxation,and strengthen the study of the respective functions of the current 18 types of taxes. The achievement of the tax cut and charges reduction policy will play an active role in stabilizing growth, promoting science and technology, stabilizing employment, and stimulating consumption,and will pave the foundation for improving and deepening tax reform and sustainable fiscal development.

关 键 词：减税 降费 小微企业 普惠性减税 结构性减税 

分 类 号：F81[经济管理—财政学]