促进财税金融协调配合的税收政策设计  

Designing Tax Policies to Facilitate Coordination between Fiscal,Tax and Financial Policies

作　　者：祁毓[1] 张德金 李琼[1] QI Yu;ZHANG Dejin;LI Qiong

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《税务研究》2025年第3期63-69,共7页TAXATION RESEARCH

基　　金：国家自然科学基金面上项目“促进绿色转型的财政激励机制设计:央地关系和政企关系联动视角”(项目编号:72173136);中央高校基本科研业务费项目“生态文明学与绿色财政治理”(项目编号:202310417)的阶段性研究成果。

摘　　要：财税金融协调配合是完善宏观经济治理和建立现代财税金融体制的必然要求。税收政策不仅能够发挥信号传递作用,有效引导企业行为与金融机构资金流向,激励其积极参与到财税金融协调配合应用场景中,在高度一致的政策取向下推动经济高质量发展;还能通过直接促进财税资源与金融资源的协调配合,推动财税金融协同机制的高效运行。当前,税收政策着力于从推动供给侧结构性改革、服务科技创新需要、支持乡村振兴、助力中小微企业纾困四个应用场景促进财税金融协调配合。未来税收政策的设计要坚持取向一致性这一重要原则,进一步优化与财政政策、金融政策组合的策略,丰富支持财税金融协调配合的税收政策工具,完善促进财税金融协调配合的税收协调机制,更好发挥其在促进财税金融协调配合支撑高质量发展中的重要作用。The coordination of fiscal,tax and financial policies is essential for improving macroeconomic governance and establishing a modern fiscal,tax and financial system.Tax policy can not only play the role of signaling,effectively guide corporate behavior and capital flows in financial institutions,incentivize them to actively participate in the application of fiscal,tax and financial coordination and cooperation,and promote the high-quality development of economy under the highly consistent policy orientation;it can also directly promote the coordination and cooperation of fiscal and financial resources,and promote the efficient operation of the fiscal,tax and financial synergistic mechanism.Currently,the tax policy focuses on four application scenarios,namely,promoting supply side structural reform,serving the needs of scientific and technological innovation,supporting rural revitalization,and helping small and medium-sized enterprises(SMEs)to alleviate their difficulties,so as to enhance the synergy between fiscal,tax and financial resources.In the future,the design of tax policy should adhere to the important principle of orientation consistency,further optimize the strategy to coordinate with fiscal and financial policies,enrich the tax policy tools to support the coordination of fiscal,tax and financial policies,improve the tax coordination mechanism to promote the coordination of fiscal,tax and financial policies,and give better play to its important role in promoting the coordination of fiscal,tax and financial policies to support the high-quality development.

关 键 词：现代财税金融体制 税收政策 宏观经济治理 宏观政策 

分 类 号：F81[经济管理—财政学]