财税与公共管理学院知识库

为应对全球金融危机给我国经济带来的沉重损失，政府审时度势转而采取了 积极的财政政策，实施了一系列减税降费措施。从短期来看，减税降费在助推我 国经济高质量发展的同时也在短期内对我国地方财政收支产生了一定的压力，从 而影响了我国地方财政的可持续性。但从长远来看，减税降费内在经济效应的作 用机理又会对我国地方财政产生了积极的影响。括而言之，这一系列政策措施的 实施实际上是通过地方财政暂时性的“让步”来对市场经济的健康发展保驾护航， 地方政府要承担起助推我国经济高质量发展相应产生的财政“代价”。
基于此，本文将 2008 年至今的减税降费措施分为三个较有代表性的阶段， 分别为：需求侧结构性减税、“营改增”试点的推行以及 2018 年以来的大规模 减税降费政策，并分别归纳总结其主要措施内容、经济效应，并结合一系列数据、 表格和图表来形象地分析每一阶段减税降费措施的经济效应以及对我国地方财 政的直接影响，再针对性地总结分析了我国地方财政现存状况，得出使得我国地 方财政收支吃紧，威胁着我国地方财政的可持续性的原因。在第四部分中，文章 在理论分析的基础上辅之以相应的实证分析，并得出结论：增值税、企业所得税、 个人所得税以及非税收入的负担变化对于地方财政可持续都具有一定的冲击。文 章最后重点分析如何使得减税降费政策能够对地方财政的可持续起到积极作用， 并在此基础上提出一系列针对性的建议：第一，通过提高减税降费经济效应来激 发市场活力；第二，完善地方税收体系并加快寻找并培育地方主体税种；第三， 优化地方财政收支结构；第四，规范政府与市场间关系。
 

In order to alleviate the fearful impact of the international financial crisis on the Chinese economy, the government have adopted an active fiscal policy and taken a suite of tax and fee reduction measures. TTax and fee reduction not only boosts the high-quality development of China's economy, but also produces certain pressure on local fiscal revenue and expenditure in the short term, thus affecting the sustainability of local finance in China. However, in the long run, the policy of reducing taxes and fees has a positive impact on local finance through its economic effect. the implementation of this series of policies and measures is actually to guarantee the healthy development of the market economy through the temporary "compromise" of local finance. Only when the finance bears a certain cost can the high-quality development of China's economy be boosted.

 Based on this, this paper divides tax and fee reduction measures from 2008 to now into three more representative stages：Demand side structural tax cuts、comprehensively promote the pilot project of replacing business tax with value added tax，and large-scale tax and fee cuts since 2018, summarized the main measures respectively, combined with a series of data, tables and charts to vividly analyze the economic effects of tax and fee reduction measures at each stage and the impact on our local finance,it also sums up the main contents of the measures and their economic effects, and combines a series of data, tables and charts to analyze vividly the economic effects of the tax reduction and fee reduction measures at each stage as well as their direct impact on China's local finance, then it summarizes and analyzes the current situation of local finance in our country, and comes to the reason that makes our local financial revenue and expenditure tight and threatens the sustainability of our local finance.In the end, the paper focuses on how to make the tax and fee reduction policy play a positive part in the sustainable development of local finance, and putted forward a suite of targeted suggestions on this basis:First, to stimulate market vitality by increasing the economic effect of tax and fee reduction; Second, improve the local tax system and accelerate the cultivation of local main tax types; Third, optimize the structure of local fiscal revenue and expenditure; Fourth, regulate the relationship between the government and the mark.