实质性减税降费与经济高质量发展

本文通过对我国减税降费政策发展演变过程的分析,阐释了实质性减税降费与经济高质量发展之间的关系。经济高质量发展就是以供给侧结构性改革为主线,推动经济发展质量变革、效率变革和动力变革。而我国减税降费政策的目标指向就是要实现经济高质量发展,通过降低增值税实现经济增长质量提升和经济结构改善,通过降低企业所得税实现企业效率变革,通过降低高层次人才个人所得税提高我国经济增长的知识含量和技术水平,从而实现动力变革。为此,一要在我国企业所得税支持国家创新体系"双重激励"的基础上,进一步完善高层次人才的税收支持体系,形成对国家创新体系的"三重激励";二要打造政府、企业、居民"多支柱养老模式",为企业轻装上阵奠定制度基础;三要适应经济金融化发展趋势,加强对数字经济的公平课税;四要落实好高质量征管,为实质性减税降费政策的实施保驾护航;五要处理好中央政府与地方政府间的财政关系。

Substantial Tax Cut and Fee Reduction and High Quality Economic Development

Through the analysis of the evolution of tax reduction and fee reduction policy in China, this paper explains the relationship between substantial tax cut and fee reduction and high-quality economic development. High quality economic development needs to take supply-side structural reform as the guideline to promote the quality, efficiency and power changes of economic development.The goal of China’s tax cut and fee reduction policy is to achieve high-quality development, improve the quality of economic growth and economic structure by reducing value-added tax, achieve enterprise efficiency reform by reducing enterprise income tax, and improve the knowledge content and technology level of China’s economic growth by reducing the personal income tax of high-level talents, so as to achieve dynamic change. First, based on "double incentives" of China’s enterprise income tax support of national innovation system, we need to further improve the tax support system for high-level talents, and form "triple incentives" for national innovation system. Second, we need to build a "multi-pillar pension model" for the government, enterprises and residents, so as to lay the institutional foundation for the "light load" of enterprises. Third, we should adapt to the trend of economic and financial development and strengthen the fair taxation of the digital economy. Fourth, we need to implement high-quality collection and management to ensure the implementation of the "substantial tax cut and fee reduction policy". Fifth, we need to smooth the fiscal relationship between the central government and local governments.