“去产能”作为供给侧结构性改革的首要任务,不仅涉及到我国经济社会持续、稳定、协调发展,也涉及到经济社会发展方式的转变和转型升级。从宏观看,“去产能”与财政政策特别是财政投入方式的调整与完善,有着密切联系。产能过剩中的财政因素产能过剩作为经济社会发展不均衡的集中表现,在不同的经济社会发展阶段和体制下均有可能发生,其形成原因也是多种多样,其中,或多或少都有财政的身影。比如财政体制的影响。财政体制决定了政府,特别是各级政府与企业税收 As the primary task of supply-side structural reform, “going to capacity” not only involves the sustained, stable and coordinated development of our economy and society, but also involves the transformation, transformation and upgrading of economic and social development modes. From a macro point of view, “going to capacity ” is closely linked with the adjustment and improvement of fiscal policies, especially the financial input methods. Financial Factors in Overcapacity As a concentrated manifestation of uneven social and economic development, overcapacity is likely to occur under different stages of economic and social development and under various institutional and economic causes. There are many reasons for this. There are more or less financial Figure. For example, the impact of the financial system. The financial system determines the government, especially at all levels of government and corporate taxation