【摘要】：2008年，全球金融危機(jī)給世界帶來了巨大災(zāi)難，金融危機(jī)沖擊著我國的經(jīng)濟(jì)發(fā)展，我國經(jīng)濟(jì)明顯下滑，為了抵御和應(yīng)對全球金融危機(jī)，阻止經(jīng)濟(jì)的過快下滑以及刺激我國經(jīng)濟(jì)平穩(wěn)較快發(fā)展，將成為我國目前宏觀調(diào)控的首要任務(wù)。在2008年的中央經(jīng)濟(jì)工作會議中，提出2009年我國將實施積極的財政政策，實行結(jié)構(gòu)性減稅。我們知道稅收是國家收入的最重要來源，是國家進(jìn)行宏觀調(diào)控的重要手段。首先，“減稅”能夠增加居民的可支配收入，能夠刺激消費來擴(kuò)大內(nèi)需，其次，“減稅”能夠減輕企業(yè)的稅負(fù)，能夠起到刺激投資的作用，同時，通過“減稅”中的出口退稅政策來促進(jìn)出口，即通過“減稅”來促進(jìn)消費、投資和出口的拉動。然而，結(jié)構(gòu)性減稅不單單只是“減稅”，更重要的是能夠優(yōu)化稅制，能夠完善我國的稅收制度。不僅僅能促進(jìn)我國經(jīng)濟(jì)的發(fā)展，還能夠促進(jìn)我國經(jīng)濟(jì)結(jié)構(gòu)調(diào)整，同時在促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、調(diào)節(jié)收入分配、改善民生、資源節(jié)約、環(huán)境保護(hù)都具有積極作用。 結(jié)構(gòu)性減稅是在金融危機(jī)的背景下提出來的，那么其初衷必然是刺激經(jīng)濟(jì)增長，但是隨著金融危機(jī)的逝去，結(jié)構(gòu)性減稅的目標(biāo)也會有所調(diào)整，在新的經(jīng)濟(jì)形勢下，結(jié)構(gòu)性減稅的目標(biāo)也變得多元化，不光是穩(wěn)定經(jīng)濟(jì)增長，還能夠促進(jìn)經(jīng)濟(jì)發(fā)展方式的轉(zhuǎn)變，其內(nèi)在要求就需要通過稅收這個工具來促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化與升級，促進(jìn)節(jié)能減排，改善人民的生活質(zhì)量，調(diào)節(jié)收入分配，促進(jìn)社會公平。 本文從介紹結(jié)構(gòu)性減稅的理論基礎(chǔ)入手，探討結(jié)構(gòu)性減稅的必要性，闡述結(jié)構(gòu)性減稅的相關(guān)政策；著重分析了我國結(jié)構(gòu)性減稅的實施效應(yīng)，包括宏觀稅負(fù)的分析，穩(wěn)定經(jīng)濟(jì)增長效應(yīng)以及轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式效應(yīng)的分析。然而，我國實施結(jié)構(gòu)性減稅面臨著稅源萎縮與財政支出壓力加大之間的矛盾，加之地方政府積極性不高，在此，通過借鑒金融危機(jī)背景下的美國、日本、英國減稅政策的相關(guān)經(jīng)驗，得出我國實施結(jié)構(gòu)性減稅的啟示，最后，，提出我國結(jié)構(gòu)性減稅的路徑優(yōu)化，具體包括結(jié)構(gòu)性減稅路徑優(yōu)化的前置條件、稅收政策建議以及相關(guān)的配套措施，對結(jié)構(gòu)性減稅的政策改革進(jìn)行了有益的探索，具有一定的理論與實踐價值。
[Abstract]:In 2008, the global financial crisis brought a great disaster to the world. The financial crisis hit the economic development of our country, and the economy of our country obviously declined, in order to resist and deal with the global financial crisis, To prevent the economy from falling too fast and to stimulate the steady and rapid development of our country's economy will become the primary task of our country's macroeconomic regulation and control at present. In the 2008 Central Economic work Conference, it was proposed that China should implement active fiscal policy and implement structural tax reduction in 2009. We know that tax is the most important source of national income and an important means of macro-control. First, "tax cuts" can increase the disposable income of residents and stimulate consumption to expand domestic demand. Secondly, "tax cuts" can lighten the tax burden of enterprises and play a role in stimulating investment, and at the same time, To promote exports through the export tax rebate policy in the "tax cut", that is, to promote consumption, investment and export through the "tax reduction". However, the structural tax reduction is not only "tax reduction", but also can optimize the tax system and perfect our country's tax system. It can not only promote the economic development of our country, but also promote the adjustment of the economic structure of our country. At the same time, it plays a positive role in promoting the adjustment of industrial structure, adjusting the income distribution, improving the people's livelihood, saving resources and protecting the environment. Structural tax cuts were proposed in the context of the financial crisis, so their original intention must be to stimulate economic growth, but with the passing of the financial crisis, the objectives of structural tax cuts will also be adjusted, in the new economic situation, The goal of structural tax reduction has also become diversified, not only to stabilize economic growth, but also to promote the transformation of the mode of economic development. Its inherent requirements are to promote the optimization and upgrading of industrial structure and promote energy conservation and emission reduction by means of tax. Improve the quality of life of the people, regulate income distribution, and promote social equity. Starting with the introduction of the theoretical basis of structural tax reduction, this paper discusses the necessity of structural tax reduction, expounds the relevant policies of structural tax reduction, and emphatically analyzes the effect of structural tax reduction in China, including the analysis of macro tax burden. The analysis of the effect of stabilizing economic growth and changing the mode of economic development. However, the implementation of structural tax cuts in China is faced with the contradiction between shrinking tax sources and increasing fiscal expenditure pressure, and the enthusiasm of local governments is not high. Here, by learning from the United States and Japan in the context of the financial crisis, Based on the relevant experience of British tax reduction policy, the enlightenment of implementing structural tax reduction in our country is obtained. Finally, the path optimization of structural tax reduction in our country is put forward, including the precondition of structural tax reduction path optimization. The suggestions of tax policy and related supporting measures have made a beneficial exploration on the reform of structural tax reduction policy and have certain theoretical and practical value.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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相關(guān)期刊論文 前2條

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