作　　者： (杨灿明）;

机构地区： 中南财经政法大学,430073

出　　处： 《财贸经济》 2017年第9期5-17,共13页

摘　　要： 减税降费是当前和今后较长一段时期内我国深化财税体制改革的基本约束。如何在已有工作的基础上继续落实减税降费政策,是理论界和实务界共同关注的焦点。本文在系统总结减税降费政策的理论基础,以及我国减税降费政策实施成效的基础上,从分税制财政体制、税收法定、政府主导型投资、政府职能转变以及社会保障缴费等五个方面分析了制约减税降费政策进一步深化的体制机制障碍;并从长期和短期两个维度探讨了未来可能的改革路径,以期为减税降费政策的进一步完善提供参考。 Tax cut and fees reductionare the basic constraint for China＇s deepening reform of fiscal and taxation system in the current and future period. How to continue to implement the policy of tax cut and fees reductionon the basis of the existing achievement is the common focus both for theoretical and physical community. On the basis of systematically summarizing theoretical basis and the effectiveness of China＇s policy of tax cut and fees reduction, this paper analyzes the institutional barriers on the deepening of the tax cut and fees reduction policy in four aspects, which are taxation system, legal principle of taxation, government-leading investment, changes in government function and social security payment, and exploring the next possible reform path for the further tax cut and fees reduction policy in the long- term and short-term dimensions to provide useful reference for the next step of reform.

关 键 词： 减税降费 财政政策 体制障碍 路径选择