“双循环”新发展格局下减税促消费:机理与路径  

Tax Reduction and Consumption Promotion Under the New Development Pattern of“Dual Cycle”:Mechanism and Path

作　　者：王静静 代蕾 周平根[1] 崔玉卫[1] WANG Jingjing;DAI Lei;ZHOU Pinggen;CUI Yuwei(School of Law and Business,Sanjiang University,Nanjing 210012,China)

机构地区：[1]三江学院法商学院,江苏南京210012

出　　处：《安徽行政学院学报》2021年第3期51-56,共6页Journal of Anhui Academy of Governance

基　　金：2020年度江苏省哲学社会科学界联合会应用研究精品工程财经发展专项课题“增值税减税政策效应评估研究--以江苏上市公司为例”(20SCB-38)。

摘　　要：新发展阶段,我国正在积极构建以国内大循环为主体、国内国际双循环相互促进的新发展格局。减税促消费的机理体现为减税既可切实减轻市场主体的赋税压力,又能扩内需、降成本、稳预期,促进消费规模扩大和消费升级。由此,文章认为新发展格局下,实施积极的财政政策,持续推进减税降费,有助于扩大消费和实现“双循环”畅通,从而推动经济高质量发展。In the new stage of development,China is actively advancing the strategy of a new development pattern of“dual cycle”:domestic cycle as the main body and domestic and international double cycles mutually promoting each other.The mechanism of tax reduction to promote consumption is that tax reduction can not only effectively reduce the tax pressure of market players,but also expand domestic demand,reduce costs,stabilize expectations,and promote the expansion and up⁃grading of consumption scale.Therefore,this paper believes that under the new development pattern,the implementation of active fiscal policy and the continuous promotion of tax reduction and fee reduction will help to expand consumption and achieve"double cycle"smooth flow,so as to promote high-quality economic development.

关 键 词：减税 消费 双循环 新发展格局 

分 类 号：F812.42[经济管理—财政学]