本文選題：減稅降費(fèi)　切入點(diǎn)：財(cái)政政策　出處：《財(cái)貿(mào)經(jīng)濟(jì)》2017年09期

【摘要】：減稅降費(fèi)是當(dāng)前和今后較長(zhǎng)一段時(shí)期內(nèi)我國(guó)深化財(cái)稅體制改革的基本約束。如何在已有工作的基礎(chǔ)上繼續(xù)落實(shí)減稅降費(fèi)政策,是理論界和實(shí)務(wù)界共同關(guān)注的焦點(diǎn)。本文在系統(tǒng)總結(jié)減稅降費(fèi)政策的理論基礎(chǔ),以及我國(guó)減稅降費(fèi)政策實(shí)施成效的基礎(chǔ)上,從分稅制財(cái)政體制、稅收法定、政府主導(dǎo)型投資、政府職能轉(zhuǎn)變以及社會(huì)保障繳費(fèi)等五個(gè)方面分析了制約減稅降費(fèi)政策進(jìn)一步深化的體制機(jī)制障礙;并從長(zhǎng)期和短期兩個(gè)維度探討了未來可能的改革路徑,以期為減稅降費(fèi)政策的進(jìn)一步完善提供參考。
[Abstract]:Reducing taxes and fees is a basic constraint for deepening the reform of the fiscal and taxation system in China at present and for a longer period of time to come. How to continue to implement the policy of reducing taxes and fees on the basis of existing work, On the basis of systematically summarizing the theoretical basis of the tax reduction and fee reduction policy and the effectiveness of the implementation of the tax reduction and fee reduction policy in China, this paper focuses on the fiscal system of the tax sharing system, the legal taxation system, and the government-led investment. This paper analyzes the institutional and mechanism obstacles restricting the further deepening of the tax reduction and fee reduction policy from five aspects, such as the transformation of government functions and the social security payment, and probes into the possible reform paths in the future from the long-term and short-term perspectives. In order to provide a reference for the further improvement of tax reduction and fee reduction policy.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué);
【分類號(hào)】：F812.42

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