摘要
近年来实施的大规模减税降费政策,在应对经济下行、缓解新冠肺炎疫情冲击、焕发市场主体活力、促进经济高质量发展等方面发挥了重要作用,但也应关注宏观税负持续下降、政府收支差额扩大引发的财政可持续问题。从短期看,通过大幅增加债务和动用长期积累的存量资金弥补阶段性收支缺口是必要的。从长期看,应在全口径预算框架内,从政府收入结构优化、预算管理制度和省以下财政体制改革入手,加强财政资源统筹,提高财政的可持续性。
The large-scale tax cut and fees reduction policies implemented in recent years have played an important role in coping with the economic downturn,alleviating the impact of the COVID-19 pandemic,revitalizing the vitality of market entities,and promoting high-quality economic development.However,we should also pay attention to fiscal sustainability issues arising from the continuous decline of macro tax burden and the widening payment balance of governments.In the short term,it is necessary to make up for the periodic revenue and expenditure gap by increasing debts substantially and using the stock funds accumulated over a long period of time.From a long-term perspective,within the framework of a full-scale budget,we should start with the optimization of government revenue structure,the budget management system and the fiscal system reform below the provincial level to strengthen the overall planning of financial resources and improve the sustainability of finance.
出处
《国际税收》
CSSCI
北大核心
2022年第6期3-9,共7页
International Taxation In China
关键词
减税降费
资源统筹
财政可持续
政府收入结构
全口径预算
Tax cut and fees reduction
Resource planning
Fiscal sustainability
Government revenue structure
Full-scale budget
