我国减税降费的模式演进与改革方向  

Pattern Evolution and Reform Orientations of Tax and Fee Cuts in China

作　　者：詹新宇[1] Zhan Xinyu

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《国家治理》2022年第17期49-54,共6页Governance

基　　金：国家社会科学基金后期资助项目(项目编号:20FJYB014)阶段性成果。

摘　　要：2008年国际金融危机以来,我国减税降费先后经历了调节需求为主、供给为辅,调节供给为主、需求为辅,调节需求、供给并重等三个主要减税降费模式。我国近些年来实行的大规模减税降费模式取得了系列显著成效,但仍存在企业社保缴费率居高不下、税收优惠政策适用范围有限、相应法律法规配套不及时、分税制财政体制改革滞后、税收法定意识淡薄等问题。要进一步完善减税降费政策,继续施行“组合式”减税降费策略,不断提升减税降费的政策效能。Since the international financial crisis in 2008, China’s tax and fee cuts have experienced three main patterns, namely, from one that mainly regulates demand supplemented by supply, through one which mainly regulates supply supplemented by demand, and to one that attaches equal importance to both supply and demand. The large-scale tax and fee cuts in China in recent years have achieved remarkable effects, but there are still some problems, including the high social security contribution rate of the enterprises, the limited application scope of tax preferential policies, the untimely matching of laws and regulations, the lagging of the tax sharing financial system, and the weak awareness of tax legality.Therefore, to further improve the policies for the tax and fee cuts, we should continue to implement combined strategies for tax and fee cuts to constantly raise the effectiveness of the policies for tax and fee cuts.

关 键 词：减税降费 政策效果 存在问题 改革方向 

分 类 号：F812[经济管理—财政学]