当前组合式税费支持政策的关键环节与执行策略  

The Key Points and Implementation Strategies of the Current Combined Tax Support Policy

作　　者：何代欣[1] He Daixin

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《财政科学》2022年第5期89-97,共9页Fiscal Science

基　　金：中国社会科学院哲学社会科学创新工程项目“统筹发展与安全的积极财政政策研究”(项目编号:2022CJY01001)。中国社会科学院财经战略研究院创新工程应急项目“迈向新征程中统筹发展与财政安全的对策研究”(项目编号:2021CJY02002)。

摘　　要：作为创新宏观调控方式的重要部署,组合式税费支持政策直接面向制造业、小微企业和个体工商户等市场主体,致力于更大力度实现稳增长、保就业。理论上,组合式税费政策工具有能力利用“高低搭配”“轻重适度”“前后呼应”等方式,来解决复杂经济问题、完成多目标调控任务。同时,政策也受基础经济参数决定的税收弹性、税负归宿等影响。为了更好地把握政策关键、优化执行策略,本文提出:一是要研究落实组合式税费支持政策的一致性原则,充分认识政策内部一致性、外部一致性和时间一致性对政策起效的影响;二是要全面推动税费支持政策从数量扩张向精准有效转变,确保政策实施力度不减且具有持续性;三是要着手建立税费政策红利向市场主体传导的常态化机制,从政策部署的可行性和市场主体的可得性入手来优化设计;四是要营造职能部门积极参与、地方政府全力支持的政策执行环境,将组合式减税降费政策作为连接各方工作、共同完成逆周期、跨周期调节目标的纽带。As an important deployment of innovative macroeconomic regulation methods,the combined tax support policy is directly oriented to market players such as manufacturing,small&micro enterprises and individual industrial&commercial households.The policy is committed to making greater efforts to achieve steady growth and ensure employment.Theoretically,the combined tax policy has the power to solve complex economic problems and complete macroeconomic regulation tasks.At the same time,the policy is also affected by the tax elasticity and tax burden destination that are determined by the basic economic parameters.In order to better understand the key point of the policy and optimize the implementation strategy,this paper puts forward:first,we should study and implement the consistency principle of the combined tax support policy,and fully understand the impact of the internal consistency,external consistency and time consistency on the effectiveness of the policy;Second,we should comprehensively promote the transformation of tax support policies from quantitative expansion to precision and effectiveness,and also ensure that the implementation of policies is not reduced and sustainable;Third,we should start to establish a normalization mechanism for the transmission of tax policy dividends to market players,and also optimize the design from the feasibility of policy deployment and the availability of market players;Fourth,we should create a policy implementation environment with the active participation of functional departments and the full support of local governments,and also take the combined tax reduction and fee reduction policy as a link to connect the work of all parties and jointly complete the goal of counter-cross cyclical regulation.

关 键 词：组合式税费支持政策 减税降费 积极财政政策 市场主体 创新宏观调控方式 

分 类 号：F812.7[经济管理—财政学]