中国减税降费:演进轨迹与未来取向  

China's Tax Cut and Fees Reduction:Evolution Context and Future Trends

作　　者：李经路 刘笛 詹亮[1] LI Jinglu;LIU Di;ZHAN Liang(Business School,Zhengzhou University of Aeronautics,Zhengzhou 450046,China)

机构地区：[1]郑州航空工业管理学院商学院,河南郑州450046

出　　处：《华东经济管理》2021年第10期1-18,共18页East China Economic Management

基　　金：河南省哲学社会科学规划基金一般项目“减税降费、融资约束与企业双元创新研究”(2020BJJ063);河南省教育厅人文社会科学研究项目“企业家精神与公司价值:理论与数据”(2019-ZZJH-070);河南省软科学研究计划项目“经济政策不确定性、会计稳健性与企业债务融资”(202400410380);“企业技术创新效率核算与评价研究”(18240041651);“云计算背景下河南省中小企业财务管理信息化建设路径研究”(212400410522)。

摘　　要：税收具有资源配置、收入分配和经济稳定的功能,也会扭曲相对价格,影响福利水平和GDP增长,合理的税收结构和恰当的税负水平是财政政策关注的焦点。我国的减税降费历经了四个阶段:第一阶段为2003—2007年以增值税转型试点为主的减税;第二阶段为2008—2011年的结构性减税;第三阶段为2012—2017年以营改增为主的减税;第四阶段为2018年以来的大规模普惠性减税降费。虽然采取了多阶段的减税降费措施,但中国的宏观税负水平、税收弹性系数依旧偏高。因此减税降费需在以下方面精准发力:税收结构方面,提升直接税占比;开征房地产税和零售税等新税种;增加地方主体税种,完善地方税体系;延长退休年限、适度增发国债以缓解财政压力。Taxation has the functions of allocating resources,distributing income,and stabilizing the economy.It can also distort the relative price,affect the welfare level and GDP growth.A reasonable tax structure and an appropriate level of tax burden are main issues that fiscal policy focused on.China’s tax cut and fees reduction have gone through four stages:on the first stage,tax cut based on the pilot value-added tax transformation from 2003 to 2007;on the second stage,from 2008 to 2011,structural tax cut was the main pattern;on the third stage,from 2012 to 2016,government was committed to VAT reform;on the forth stage,tax cut and fees reduction have been even more drastic and inclusive since 2018.Although multi-stage tax cut and fees reduction measures have been taken,China’s macro tax burden level and tax elasticity coefficient are still high.Consequently,tax cut and fees reduction should be made in following areas:increasing the proportion of direct tax to optimize tax structure;introducing new taxes such as real estate tax and retail tax;increasing local main taxes to improve the local tax system;postponing retirement age,and moderately issuing additional treasury bonds to ease financial pressure.

关 键 词：结构性减税 普惠性减税 非税收入 税收弹性 

分 类 号：F812.42[经济管理—财政学]