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供给侧结构性改革是适应和引领我国经济发展新常态的重大创新,也是促进我国经济持续增长的发力端。税收是促进供给侧结构性改革的重要政策手段。供给侧结构性改革的作用主体是企业,税收政策应在营造企业公平竞争环境,激发企业投资、劳动、科技创新的积极性和企业家精神等方面发挥重要作用,其作用途径是减少总税负和结构性税收政策的引导和调节。深入研究并明确税收政策的作用方向和作用力度,对促进供给侧结构性改革具有重要的现实意义。
Supply-side structural reform is a major innovation in adapting to and leading the new normal of China’s economic development and is also a major force in boosting China’s sustained economic growth. Taxation is an important policy measure to promote supply-side structural reforms. The main body of the supply-side structural reform is the enterprise. The tax policy should play an important role in creating a fair competition environment for enterprises, stimulating the investment, labor, innovation and enthusiasm of entrepreneurship and entrepreneurship, and its role is to reduce the total tax burden and Structural tax policy guidance and regulation. Studying and clarifying the direction and effect of tax policies in depth has important practical significance in promoting supply-side structural reforms.