全球经济进入"低增长陷阱"背景下的中国财税改革研究  

A Research on China's Fiscal and Tax Reform in the Background of Global Economy Entering the"Low Growth Trap"

作　　者：袁勇志[1] 鞠斐 YUAN Yong-zhi;JU Fei(Dongwu Business School,Soochow University,Suzhou,Jiangsu,215021,China;Xinglin College,Nantong University,Nantong,Jiangsu,226001,China)

机构地区：[1]苏州大学东吴商学院,江苏苏州215021 [2]南通大学杏林学院,江苏南通226001

出　　处：《理论探讨》2020年第1期89-95,共7页Theoretical Investigation

基　　金：国家自然科学基金青年项目“基于双重网络耦合的创业网络资本优化与海外人才在华创业成长绩效研究”(G71402110)阶段性成果。

摘　　要：随着全球经济进入低增长阶段,政府宏观政策的多样化和有效性在经济周期中的调控作用不断提高.政府进行的新一轮财税制度改革既是应对全球经济低增长、国内经济换挡、中美贸易战等的重要举措,也是延续分税制改革、缓解土地财政压力和降低地方债务风险的必然结果.新一轮财税制度改革通过维持增值税"五五分享"比例以稳定和调整增值税留抵退税分担机制,后移消费税征收环节并稳步下划地方以保障地方财政收入和提高地方财政支出能力,减税降费以刺激企业创新,合理化收入分配制度以扩大内需,最终实现经济的稳定增长.新一轮财税制度改革取得预期效果,还需要完善转移支付制度、预算管理制度、债务管理制度、信息披露制度等,保障政策落到实处.With the global economy entering the stage of low growth,the diversification and effectiveness of the government's macro policies play an increasingly important role in the development of economic cycle.The new round of finance and tax system reform issued by the State Council is an important measure under the special background of low growth of global economy,shift of domestic economy,and trade between China and the United States.It is also an inevitable process to continue the reform of tax sharing system,relieve the financial pressure on land and reduce the risk of local debt.The logic of financial and tax system to stabilize economic growth is to stabilize the proportion of value-added tax to be shared in the fifty between central and local governments,adjust the sharing mechanism of value-added tax to be retained and refunded,Move back to the consumption tax collection link and make steady local planning to maintain the local financial revenue capacity and improve the local financial expenditure capacity and effect,to reduce taxes and fees to improve enterprise innovation,to rationalize the income distribution system to expand domestic demand,and so on,to achieve economic stability Growth.Of course,in order to realize the role of the current national governance pillar,the financial and tax system also needs to improve the transfer payment system,budget management system,debt management system,information disclosure system to ensure the rapid and efficient implementation of policies.

关 键 词：财税改革 减税降费 低增长陷阱 中央与地方收入划分 

分 类 号：B810.422[哲学宗教—逻辑学]