减税降费政策如何取得更好执行效果——基于H省十三市(地)的案例分析  

How to Achieve High Implementation Effect of Tax and Fee Reduction Policies——Case analysis based on the Thirteen Cities in H Province

作　　者：程镝[1] 郭然[1] CHENG Di;GUO Ran(School of Public Administration and Law,Northeast Agricultural University,Harbin 150000,China)

机构地区：[1]东北农业大学公共管理与法学院,哈尔滨150030

出　　处：《理论探讨》2023年第1期70-77,共8页Theoretical Investigation

基　　金：国家社会科学基金一般项目“新时代地方政府制度执行力运行机理及提升路径研究”(22BZZ067)。

摘　　要：切实将减税降费政策落实到位是调节经济逆周期、促进社会经济增长的有效举措,但在其执行过程中存在组织机构建设不完善、监督保障机制不到位、宣传培训途径缺乏多样性等问题,难以满足国家实施经济宏观调控对于政策执行主体的要求。基于TOE框架和实证调研结果,对H省十三市(地)减税降费政策执行效果进行研究,通过构建减税降费政策执行效果研究分析框架,引入模糊集定性比较分析方法,分析减税降费政策执行过程中的多因素作用机制,进一步提出减税降费政策执行有效与政策执行偏差的前因条件组态,并利用组态分析结果归纳得出减税降费政策执行具体路径。研究认为,推动减税降费政策取得执行有效结果的最佳路径,是健全强化有效的监督保障机制与优化政务服务和执行工作并行。The tax and fee reduction policies is an active fiscal policy that plays a role in counter cyclical regulation.Exploring how to achieve better policy implementation effect will further promote the implementation of the policies.Based on the TOE framework,this study uses the fuzzy set qualitative comparative analysis method to analyze the implementation of tax and fee reduction policies in thirteen cities(prefectures)in H province.From the perspective of policy implementation subject,combined with field research and expert scoring results,to explore the effective path to achieve better policy implementation effect.It is found that the fuzzy set qualitative comparative analysis method is feasible in exploring the path affecting the implementation effect of tax and fee reduction policies;Sound supervision and guarantee mechanism and good government optimization are the core conditions to promote the better implementation effect of the tax and fee reduction policies,while the organization construction and publicity and training channels need to cooperate with each other to promote the better implementation effect of the tax and fee reduction policies.The implementation effect of the policy is affected by many factors.The improvement and strengthening of the supervision and guarantee mechanism and the joint promotion of the optimization of government services are the natural choice to promote the implementation of the tax and fee reduction policies.

关 键 词：减税降费 政策执行 模糊集定性比较分析 政策执行主体 

分 类 号：F812[经济管理—财政学]