基于供给侧结构性改革的税收政策取向研究
杜莹, 吴忠英, 杨梦
河北经贸大学, 河北 石家庄 050061
起止页码: 45--48页
DOI:
摘要：
供给侧改革是通过提升劳动效率水平，提高竞争力的一种从供给端和生产端发力的结构性改革。不同于需求侧的宏观调控政策，我国在供给侧结构性改革的指导下，着力于将各生产要素合理分配到各个领域，力求发挥生产要素的最大使用效率，真正做到从供给端调控经济结构。我国先前实施的需求侧管理以货币政策为主要的调控手段，和需求侧管理不同，供给侧结构性改革是以财政政策为主要的调控方法。税收政策作为财政政策的主要调控政策，无疑将成为供给侧结构性改革的有效调节手段。
Research on Tax Policy Orientation Based on Structural Reform of Supply Side
DU Ying, WU Zhong-ying, YANG Meng
Hebei Economies and Trade University, Shijiazhuang, Hebei 050061, China
Abstract:
Supply side reform,through enhancing labor efficiency and competitiveness,is a structural reform from the supply side and the production side.Different from the macro-control policy of the demand side,under the guidance of structural reform in supply side,our country focus on the rational allocation of production factors to various fields in order to give full play to the maximum efficiency of production factors,and really control the economic structure from the supply side.China's previous implementation of the demand side management used monetary policy as the main means of regulation and control.The supply side structural reform is based on fiscal policy as the main method of regulation and control.As the main regulation means of fiscal policy,tax policy will undoubtedly become an effective adjustment means of supply side structural reform.
收稿日期: 2017-04-22
基金项目:
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