减税降费政策绩效评估与优化建议——基于甘肃省实践的调查  

Assessment and Optimization of the Tax Cuts and Fee Reductions:Insights from Gansu Province

作　　者：任兆龙 REN Zhaolong

机构地区：[1]兰州大学管理学院

出　　处：《税务研究》2024年第5期94-98,共5页

基　　金：国家社会科学基金重点项目“国家治理效能目标导向下的政府职责体系优化研究”(项目编号:20AZD032)的阶段性研究成果。

摘　　要：减税降费政策是我国政府刺激经济增长的重要措施,但在具体的执行过程中仍存在一些问题,其绩效有待进一步提升。为此,通过与税务工作人员的访谈、发放问卷调查等方式的实地调研,本文基于甘肃省的实践,对减税降费政策绩效进行评估,分析减税降费政策在政策作用、政策效果、政策普及等方面存在的绩效问题及其原因,并从平衡长短期发展目标、灵活提升政策精准度以及加强政企协同的角度提出提升减税降费政策绩效的优化建议,为减税降费政策落实提供有益借鉴。Tax cuts and fee reductions are crucial to stimulate economic growth in China.However,there are still some problems in the process of implementation and their performance needs to be improved.This paper evaluates their performance in Gansu Province through field research,including interviews with tax oficials and surveys,analyzing the problems and reasons in terms of their function,effectiveness and popularization.The paper proposes to optimize tax cuts and fee reductions from the perspectives of balancing long-term and short-term development goals,improving flexibly policy accuracy,and strengthening collaboration between government and enterprises,so as to improve the implementation of tax cuts and fee reductions and serve as a useful reference for their application.

关 键 词：减税降费 政策绩效 税收优惠 

分 类 号：F812.42[经济管理—财政学]