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当前,随着我国经济发展速度的相对变缓,意味着我国由经济发展的高速时期进入了中高速时期,且此种情况将成为我国经济发展的新常态,在面对此种态势的机遇与挑战时,我国提出了“着力推进供给侧改革”的经济发展方向,这代表在供给侧结构性改革过程中,税收将重新定义自身位置,并为经济持续、健康的发展做出积极的推动作用。本文提出了在供给侧结构性改革环境下,税收政策存在的问题,并针对此类问题,着重探讨了税收推动供给侧结构性改革的措施,旨在为经济结构的更好的调整,进而实现供给侧四大要素的最优化配置,做出自己应有的贡献。
At present, with the relative slowening of the pace of economic development in our country, it means that our country has entered a period of high-speed development from a high-speed economic development, and such a situation will become a new normal in our economic development. In the face of such opportunities, In the challenge, our country proposed the economic development direction of “promoting supply-side reform”. This means that in the process of supply-side structural reform, the tax revenue will redefine its own position and make a positive contribution to the sustained and healthy economic development Promote the role. This paper puts forward the problems existing in the tax policy under the supply-side structural reform environment. In the light of these problems, this paper focuses on the measures of tax-driven structural reform on the supply side with a view to achieving a better adjustment of the economic structure, Supply side of the four elements of the optimal allocation, make its due contribution.