减税降费之中国路径的选择

The Selection of the Tax Reduction and Fee Reduction Routing Path in China

摘要: 在经济和贸易全球化的环境下，减税成为了各个国家税制改革的重点，近些年来，各国推行众多减税降费的政策，以降低企业和个人的税负水平。本文以我国减税降费的政策为基础，探讨这些政策带来的影响和未来进一步改革方向。2018年，在中美贸易摩擦的环境下，我国推行了各类减税降费政策，以此来提高企业竞争力，促进其发展，同时扩大人们的就业机会，提升居民的消费能力，但我国税负水平还有一定的降低空间，减税降费的力度仍有加大的可能。

Abstract: In the environment of economic and trade globalization, tax reduction has become the focus of tax reform in various countries. In recent years, various countries have implemented a large number of tax reduction policies in order to reduce the tax burden of enterprises and individuals. Based on the tax reduction and fee reduction policies in China, this paper discusses the impact of these policies and the direction of further reform in the future. In 2018, under the environment of Sino-US trade friction, China has implemented various tax and fee reduction policies in order to improve the competitiveness and development of enterprises, at the same time to expand people’s employment opportunities and enhance residents’ consumption power. However, the level of tax burden in China still has some room for reduction, and the intensity of tax reduction and fee reduction is still possible.