财税与公共管理学院知识库

       近几年来，中国实施了一系列的减税降费政策，从结构性减税、营改增、再到大规模减税降费，而且减税降费规模也逐渐增大，这有效减轻了企业生产成本和居民的消费负担，刺激了社会经济活力。当前，国际经济复苏缓慢，国内经济环境也存在着不稳定因素，而且，我国区域经济发展不平衡。面对这种现状，需要运用积极的财政政策应对经济下行的压力和协调经济发展，所以，减税降费政策的有效实施对我国经济的健康平稳运行具有重要的理论和现实意义。
       基于以上背景，本文主要选取减税降费实施后2008—2019年全国各地区的税收和相关经济变化数据，分别从全国层面以及东部、中部、西部三大区域层面研究减税降费对区域经济发展的影响。首先，通过对税收增速、宏观税负以及收费增速变化的分析，得出减税降费政策对减少税费收入和降低宏观税负的效果显著性。然后，分析规模以上企业的研究开发经费投入量、第二、三产业占GDP的比重和社会消费品零售额的变化，得出减税降费对投资与消费的增加和产业结构优化的效果的显著性。通过以上的理论研究，目的是描述减税降费政策实施后的经济现状。再次选取增值税税负率、企业所得税税负率、个人所得税税负率、非税收入费负率作为解释变量指标，实际国民生产总值GDP作为被解释变量，建立面板模型，分别对东部、中部、西部地区进行实证研究，目的是描述减税降费政策对促进经济增长的显著程度。实证研究结果发现：不同税种对不同地区的经济发展的影响有差异。基于理论与实证的研究结论，本文给出了针对性的政策建议，第一，继续完善税制设计，持续释放减税降费红利；第二，对中西部欠发达地区，制定差异化的税收政策；第三，减税降费与财政收支要提质增效，保障政策的持续性；第四、促进地区经济发展，培养地方水源，缓解财政收入压力。

Recent years,a chain of tax and fee cut policies have been carried out in China,which from structural tax cut,VAT instead of business tax to  large-scale tax and fee abatement policies,with much larger extent of these policies cover.All these policies have effectively alleviated the production costs of enterprises and the consumer,which simultaneously spur the vitality of the society.Currently,recovery of the whole economy is feeble,with erratic factors and unbalanced regional development of economy at home.In view of this situation,the effective implementation of policies,which mentioned above,is significant to the smooth,healthy economy operation in theory and in practice.The theoretical research above depicts the economic situation after the tax and fee cut.Then through the empirical study to examine how remarkable the real GDP is impacted by the rate of VAT burden,business income tax,Individual income tax,non-tax revenue from the level of the eastern,central and western regions respectively conclude that the impact of different tax types on the economy of different region vary.Based on the result above,there are the suggestions:First,improve the design of the tax system further to release the dividend of the cut of tax and fee.Second,formulate diverse tax policies,which aimed at the underdeveloped areas in central and western China.Third,enhance the quality and efficiency of tax and fee cut and fiscal revenue and expenditure to ensure the policies operate continuously.
According to the context above,this paper is based on the data,which related to economy and tax variation after the implementation of tax and fee cuts from 2008 to 2019,and then examine the alleviation impacts on regional economic development,in the level of eastern,central and western regions.First,by the changes in the rate of tax and fee growth,the macro tax burden,evaluate whether the cut have strikingly lightened tax revenue and macro tax burden.Then,analyze the input of R&D in enterprises above scale,the proportion of secondary and tertiary industries in GDP,the variation of social retail sales of consumer goods to examine the and the optimization of  is significance of the abatement influencing investment,consumption and industrial structure.