减税降费政策的实施效应分析——以西安市为例  

Analysis on the Implementation Effect of Tax and Fee Reduction Policy-An Empirical Study of Xi'an

作　　者：千宏武[1] 燕星池[1] 张皓文 QIAN Hongwu;YAN Xingchi;ZHANG Haowen(Business Management Department PBC Xi'an Branch,Xi'an Shanxi 710002)

机构地区：[1]中国人民银行西安分行营业管理部,陕西西安710002

出　　处：《西部金融》2021年第9期77-84,共8页West China Finance

摘　　要：自2008年结构性减税首次被纳入积极财政政策以来,各种减税降费政策接鐘而至。在详细梳理这一历程的基础上,本文以西安市数据为例,评估了该政策对宏观税负的影响,并通过建立面板数据模型,得出减税降费政策能够促进区域经济发展的结论。本文建议下一阶段继续保持政策定力,持续优化税制机构,不断完善配套措施,促进政策红利充分释放,确保市场主体获得感明显上升。Since structural tax cuts were included in the proactive fiscal policy for the first time in 2008,various tax and fee reduction policies have followed one after another.By reviewing this policy history,a panel data model based on the data from Xi’an was built,and the impact of this policy on the macro tax burden was assessed.It was found that the tax and fee reduction policies can promote regional economic development.The following suggestions were put forward:on the one hand,the stability of the policy should be maintained and the tax system should continue to be optimized in the next stage;on the other hand,supporting measures should be continuously improved to allow the policy dividend to be fully released so that the sense of acquisition of subjects participating in market activities was significantly improved.

关 键 词：减税降费 宏观税负 财政政策 

分 类 号：F830.31[经济管理—金融学]