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作为反周期积极财政政策的重要载体,我国结构性减税政策的操作,沿循宏观调控与税制优化两种不同的路径,两者具有不同的作用机理与形成机制。前者在保增长的政策导向下,呈现总量管理、相机抉择、临时权宜与时效约束的特点;后者则在公平优先、兼顾效率的价值定位下,具有顶层设计、结构调整、制度变迁与整体统筹的内在特征。在当前复杂的国内外经济形势下,应明确一定的原则导向,继续完善宏观调控式的结构性减税政策;同时,积极破解深层结构性约束,大力推进税制优化式结构性减税顺利进行。
As an important carrier of countercyclical positive fiscal policy, the operation of our country’s structural tax reduction policy follows two different pathways of macro-control and taxation system optimization. Both of them have different mechanisms of action and formation mechanism. The former is characterized by aggregate management, camera choice, temporary expediency and time constraint under the policy of maintaining growth. The latter is characterized by top-level design, structural adjustment, institutional changes and overall Co-ordination of the intrinsic characteristics. Under the complicated economic situation at home and abroad, we should clarify certain principles and continue to improve the macro-control-oriented structural tax reduction policy. At the same time, we should actively crack down on deep structural constraints and vigorously promote the smooth progress of the tax-optimized structured tax reduction.