中国减税降费政策制度与体系研究——基于文本分析维度的研究  

Research on Policy System and System of Tax and Fee Reduction in China:Research based on the Dimension of Text Analysis

作　　者：赵璇[1,2] ZHAO Xuan(School of Finance and Public Administration,Harbin University of Commerce,Harbin Heilongjiang 150028,China;Harbin University of Finance,Harbin Heilongjiang 150030,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028 [2]哈尔滨金融学院,黑龙江哈尔滨150030

出　　处：《技术经济与管理研究》2021年第11期101-106,共6页Journal of Technical Economics & Management

基　　金：2020年黑龙江省哲学社会科学研究规划青年项目(20JYC155)。

摘　　要：文章依据中国2008—2020年间521份减税降费政策文本,从政策发文年度、政策适用领域、政策使用税(费)种、政策优惠措施四个方面运用文本分析法进行量化分析。在揭示减税降费政策发展历程的同时,发现减税降费政策总体发文的频率和密度阶段性明显;减税降费政策适用领域广泛,在促进企业发展和改善民生领域表现出侧重性;政策使用税(费)种和政策措施单一,增值税、企业所得税和行政事业性收费等是减税降费政策操作的主要税(费)种;税收减免和减少收费项目是主要政策措施,并提出相应的政策优化建议。Based on 521 policy texts of tax and fee reduction from 2008 to 2020,this paper makes a quantitative analysis from four aspects:the year of policy issuance,the field of policy application,the types of policy use tax(fee),and the policy preferential measures.While revealing the development process of tax and fee reduction policies,it is found that the frequency and density of the overall issuance of tax and fee reduction policies are obvious in stages.The policy of tax and fee cuts applies to a wide range of areas,with particular emphasis on promoting enterprise development and improving people's livelihood.Policy use taxes(fees)and policies and me-asures are single.Value-added tax,corporate income tax and administrative institutional charges are the main taxes(fees)in the policy of reducing taxes and fees.Tax reduction and fee reduction are the main policy measures,and the corresponding policy optimization suggestions are put forward.

关 键 词：减税降费 减税政策 政策文本 要素成本 

分 类 号：F812.42[经济管理—财政学]