税收优惠政策清理的价值取向、政策评估与顶层设计
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引用本文:黄志雄,徐铖荣.税收优惠政策清理的价值取向、政策评估与顶层设计[J].财经理论与实践,2020,(6):79-85
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作者单位
黄志雄,徐铖荣 (浙江财经大学 会计学院浙江 杭州 310018) 
中文摘要:地方税收优惠政策泛滥是中国财税领域长期存在且饱受争议的问题,积弊已久的税收优惠政策已经严重干扰到了市场资源配置与竞争公平性。2014年国家出台了系列政策,对地方税收优惠政策进行清理,采取“一刀切”的方式,要求坚决取缔一切不合法、不合规的地方优惠政策,忽视了地方政府利益现实诉求和区域经济发展差异,未全面调整处理好优惠政策背后的中央与地方利益关系,导致执行半年的清理行动搁置。因此,接下来的税收优惠清理行动需要兼顾地方利益诉求与央地关系调整,围绕建立税式支出预算监测报告机制,使税收优惠的作用及因此减少的税收收入显性化,并纳入预算管理程序;统筹结合税制改革,调整税收优惠清理路径;研究赋予地方一定税收优惠立法权的可行性,完善转移支付机制等顶层设计,以全面深化税收优惠体制改革。
中文关键词:税收优惠政策  清理  价值取向  政策效果  顶层设计
 
The Orientation,Policy Effect and Top Design of Preferential Tax Cleanup
Abstract:The disordered and rampant local preferential tax policy has seriously interfered regular business competition and resource allocation. However, the introduction of the current preferential tax policies cleanup operations using one-size-fits-all policy, banned all preferential policies. This cleanup policy failed to fully adjust the relationship between central and local governments, ignoring the interests of local government and regional economic development differences. As a result, the next round of preferential tax cleanup operation needs to take both local interests appeal and central-local relation into account. And set up mechanisms of tax expenditure budget and monitoring report; Readjust the enforcement of preferential tax policies cleanup with tax reform; Research on the feasibility of granting legislative power to local government, and perfecting the transfer payment mechanism.
keywords:preferential tax cleanup  value orientation  policy effect  top design
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