面向共同富裕的税费优惠政策优化研究  

Optimization of Tax and Fee Incentives for Common Prosperity

作　　者：何代欣[1] 姜明耀 HE Daixin;JIANG Mingyao(National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100006;School of Public Finance and Taxation,Capital University of Economics and Business,Beijing 100070)

机构地区：[1]中国社会科学院财经战略研究院,北京100006 [2]首都经济贸易大学财政税务学院,北京100070

出　　处：《经济纵横》2024年第7期105-112,共8页Economic Review Journal

基　　金：国家自然科学基金面上项目“统筹发展与安全的中国财政空间测度:模型特征、动态平衡与优化策略”(编号:72373159);中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(编号:2023CJYA02);中国社会科学学科建设“登峰战略”资助计划财政学优势学科项目(编号:DF2023YS27)的成果。

摘　　要：税收政策是供给侧结构性改革的主要内容和积极财政政策的重要发力点,在国家治理中发挥了基础性、支柱性、保障性作用。税费优惠政策对扩大国民经济活动的作用范围、加深市场主体和个人的影响程度、加大收入分配的调节力度和促进共同富裕等四个方面具有积极意义。但目前,我国价格机制不健全、产业与行业差异、政策综合效果难以追踪判断等影响了税费优惠政策作用的释放。市场主体对税费优惠政策反应各异,处理好公平与效率的关系仍是长期难题,还存在税费优惠政策零散、支撑共同富裕的“接口”尚不完备、保障重大目标和重点工程的职责还需明确等问题。应在供需两端扩大税收优惠政策的覆盖面、增强政策综合效果,拓展税费优惠政策组合优势、加强对企业和个人的影响力,构建有利于完善收入分配制度的税费优惠政策,发挥税费优惠政策在促进共同富裕中的基础、支撑和保障作用。The taxation policy is an important part of supply-side structural reform and a doorknob of proac-tive fiscal policy,playing a fundamental role in national governance.Tax and fee incentives are of positive sig-nificance for expanding national economic activities,regulating the activities of market entities and individu-als,adjusting income distribution,and promoting common prosperity.However,the imperfect price mecha-nism,mismatch between trade and industry,and difficulty in tracking the comprehensive impact of incentives in China have affected the transmission,balanced diffusion,and further deployment of tax and fee incentives.Market entities have different responses to tax and fee incentives,and handling the relationship between fair-ness and efficiency remains a long-term challenge.In addition,there are problems such as scattered tax and fee incentives,unsound"interfaces"to support common prosperity,and unclear responsibilities for achieving major goals and accomplishing key projects.Measure should be taken to expand the coverage of tax and fee in-centives at both supply and demand sides,enhance the comprehensive effect of the incentives,expand the ad-vantages of incentive combinations,strengthen the effect on enterprises and individuals,and develop tax and fee incentives conducive to improving the income distribution system,thereby giving full play to the fundamen-tal role of tax and fee incentives in promoting common prosperity.

关 键 词：税费优惠政策 共同富裕 供需两端 收入分配 国家治理 

分 类 号：F812.42[经济管理—财政学]