国际减税的比较、成效与启示--基于发达国家减税方案的分析  

Comparison,Effect and Enlightenment of International Tax Reduction--Analysis of Tax Reduction Scheme in Developed Countries

作　　者：何帆 杨野 秦愿 He Fan;Yang Ye;Qin Yuan(School of Accounting,Chongqing Technology and Business University,Chongqing 400067,China;Institute of Finance and Economics,Central University of Finance and Economics,Beijing 100081,China;Graduate School,China Academy of Financial Science,Beijing 100142,China)

机构地区：[1]重庆工商大学会计学院,重庆400067 [2]中央财经大学财经研究院,北京100081 [3]中国财政科学研究院研究生院,北京100142

出　　处：《当代经济管理》2020年第6期70-78,共9页Contemporary Economic Management

基　　金：国家自然科学基金面上项目《国家治理情境下政府综合财务报告体系构建》(71473211);中国博士后科学基金面上一等项目《中国式实体企业投资率下降之谜:理论、实证与政策》(2018M630263);广东省2017—2018年度会计科研课题《政府审计、预算软约束与债务风险》(2017A09);广州市哲学社会科学发展“十三五”规划课题《政府审计监督与地方债务风险治理研究》(2018GZYB113);国家税务总局广西壮族自治区税务局课题《税务管理组织及其职能演进的比较研究》(2018GXGS08)。

摘　　要：在我国减税加力提效阶段,如何从国外减税行动中汲取有益经验显得颇为必要,但已有文献讨论较少。文章从近年来美、英、德、法、日、澳为代表的发达国家减税方案出发,对其共性与差异做法进行比较,并进一步分析减税政策的成效与风险。研究发现:六国减税政策普遍在税种、税率、税基、税惠、征管方面着力,其有利于稳定或降低宏观税负,促进劳动及投资供给,进而推动经济发展,但也受到财政收入增长放缓与财政风险加大的双重考验。对我国减税的经验启示主要有:以供给经济学理论为基础,坚持服务国家经济及治理导向,发力主体税降低税负,优化税率释放减税"红利",壮阔税基防化财政风险,调整税惠指引高质量发展方向,严格征管促税收现代化。In the stage of tax reduction and efficiency enhancement,it is necessary to learn from foreign tax reduction actions,but there is little discussion in the literature.Based on the tax reduction programs of developed countries such as the United States,Britain,Germany,France,Japan and Australia in recent years,this paper compares their common and different practices,and further analyzes the effectiveness and risks of tax reduction policies.It is found that the tax reduction policies of the six countries generally focus on tax categories,tax rates,tax bases,tax benefits and tax collection and management,which are conducive to stabilizing or reducing the macro tax burden,promoting labor and investment supply,and further promoting economic development,but also subject to the double test of slowing growth of fiscal revenue and increasing fiscal risks.The experience and the enlightenment to China's tax reduction mainly include:take the theory of supply economics as the base,insist on serving the national economy and governing orientation,reduce tax burden,optimize tax rate,release tax reduction“dividend”,expand tax base,balance fiscal revenue and expenditure,adjust tax benefits to guide high-quality development direction,strictly collect and manage tax and promote tax modernization.

关 键 词：发达国家 供给侧减税模式 方案比较 财政风险 经验启示 

分 类 号：F812.42[经济管理—财政学]