摘要
自2008年12月中央经济工作会议提出“结构性减税”以来,我国多次调整减税措施和策略,以推动实现不同时期的经济社会发展目标。相应地,理论界也对减税降费的效应进行了多维度的考察。本文从财政收支、居民收入分配、受益归宿、企业经营、就业以及经济增长等多个方面对减税降费的相关研究进行了梳理,全面分析减税降费的效应,旨在更好地发挥税收在国家治理中的基础性、支柱性、保障性作用。
Since the Central Economic Work Conference proposed"Structural Tax Reduction"in December 2008,China has adjusted its tax reduction measures and strategies multiple times to achieve economic and social development goals in different periods.Correspondingly,the theoretical community has also conducted multidimensional investigations into the effects of tax and fee reductions.This article summarizes the relevant research on tax reduction and fee reduction from multiple aspects such as fiscal revenue and expenditure,resident income distribution,beneficiary attribution,corporate behavior,employment,and economic growth.It comprehensively analyzes the effects of tax reduction and fee reduction,aiming to better play role of taxation for the fundamental,pillar and guarantee of taxation during national governance.
作者
谷成
陈青
李鹏洋
Gu Cheng;Chen Qing;Li Pengyang
出处
《财政科学》
CSSCI
2024年第3期132-143,共12页
Fiscal Science
基金
国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(项目编号:18ZDA099)。
关键词
减税降费
经济效应
综述与展望
Tax and Fee Reduction
Economic Effects
Overview and Outlook
