2011年之后,我国经济告别了两位数增长状态,GDP增速换挡,经济发展进入新常态,供求关系出现失衡,需求侧管理作用减弱,传统刺激经济增长的动力也在消退,供给侧结构性改革势在必行。本文在阐述了供给侧改革提出的理论与现实依据基础上,分析了我国现行财税政策在降低企业税负、支持科技创新、缩小收入分配差距和改善民生建设等方面对供给侧改革的作用与影响。最后就目前财税政策在生态环境建设、流转税与所得税设计和民生领域中存在的问题提出了改进建议。
Since 2011, China’s economy said good bye to the two digit growth, GDP growth is shifting, and economic development has entered a new norm.The imbalanced relationship between supply and demand, weakening demand side management and the subsided traditional power of stimulating economic growth call for the supply side structural reform.This paper describes the theoretical and realistic basis of supply side reform, analyzes the influence of China’s current fiscal policy on reducing the tax burden of enterprises, supporting scientific and technological innovation, and narrowing the income gap and improving the people’s livelihood construction on the role of supply side reform. Finally, the paper puts forward some suggestions on the improvement of the ecological and environmental construction, the circulation tax and income tax design and the livelihood of the people.
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