中国大规模减税降费的政治经济学诠释

文章是对我国2016-2020年"大规模减税降费"的一次总结和分析,试图通过对大规模减税降费实施的背景、有关企业税负问题的全国大讨论以及政治决策过程的回顾和梳理,运用政治经济学和财政学的方法,对减税降费系列举措组合拳的作用机理及实施效果进行理论诠释与经验总结。实证和思辨分析的结果表明,大规模减税是马克思主义政治经济学中国化的重要理论和实践成果,是与中国传统的"轻税主义"思想文化的有机契合,有助于从理论和实践两个方面加深对中国式现代化国家治理体系建构过程的认识和推进。

The Political Economics Interpretation of China's Large-scale Tax and Fee Reduction

This paper is a summary and analysis of China's large-scale tax and fee reduction from 2016 to 2020. With the methods of political economics and public finance, it attempts to make a theoretical interpretation and experience summary of the action mechanism and implementation effect of the combination of a series of tax and fee reduction measures by reviewing and combing the background of the implementation of large-scale tax and fee reduction, the national discussion on enterprise tax burden and the political decision-making process. The results of empirical and speculative analysis show that large-scale tax and fee reduction is an important theoretical and practical achievement of the Sinicization of Marxist political economics. It is an organic fit with China's traditional ideology and culture of light taxation, which helps to deepen the understanding and promotion of the construction process of Chinese modern national governance system from both theoretical and practical aspects.