减税政策的分配效应与扩展空间研究  

Research on the Distribution Eff ect and Expansion Space of Tax Reduction Policy

作　　者：刘力[1] LIU Li

机构地区：[1]中国人民银行银川中心支行,宁夏750001

出　　处：《吉林金融研究》2021年第1期10-13,26,共5页Journal of Jilin Financial Research

摘　　要：本文在对我国减税政策演变历程梳理的基础上,通过面板数据和投入产出模型定量考察减税政策对调节产业结构和居民收入分配的效应,得到两个结论:减税政策促进了产业结构优化且改善了城乡居民收入分配差距,但政策效应存在区域差异。此外,对“十四五”时期减税空间测算的结果反映出,经济平稳增长下我国仍存减税扩展空间,但需关注财政可持续问题。基于此,提出推进减税政策的相关建议。Based on the review of the evolution of tax reduction policy in China,this paper quantitatively investigates the eff ect of tax reduction policy on the adjustment of industrial structure and income distribution of residents through panel data and input-output model,and draws two conclusions:tax reduction policy promotes the optimization of industrial structure and improves the income distribution gap between urban and rural residents,but there are regional diff erences in policy eff ect.In addition,the calculation results of tax reduction space in the 14th Five Year Plan period show that there is still room for tax reduction expansion in China under the stable economic growth,but we need to pay attention to the issue of fi scal sustainability.Based on this,this paper puts forward some suggestions to promote the tax reduction policy.

关 键 词：减税 政策效应 分配 

分 类 号：F830[经济管理—金融学]