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生产要素的自由流动是确立现代市场体系的基本条件,也是经济内生增长的核心势能推力。财税政策可通过直接投资、形塑公平竞争环境、改进要素收益率等路径,促进生产要素的自由流动。当前,我国不健全的财税制度,抑制了要素的自由流动,典型的如财权事权配置不均衡、地方主体税种缺失、财税优惠政策指向不明、区域税收协作机制缺失等。在供给侧结构性改革导向下,促进生产要素的自由流动,应通过完善分税制财政体制改革、优化财税优惠政策、推进简政放权、大力破除垄断等,构建以市场为导向的现代财政制度。
The free flow of factors of production is the basic condition for establishing a modern market system and also the core potential energy boost for economic endogenous growth. Fiscal and tax policies can promote the free flow of production factors through direct investment, shaping a level playing field, and improving the rate of return to factors. At present, the unsound fiscal and taxation system in our country inhibits the free flow of essential factors. Typical examples are the unbalanced allocation of power and power, the lack of taxes on local subjects, the unclear preferential taxation policies and the lack of regional tax cooperation mechanisms. Under the direction of the supply-side structural reform, to promote the free flow of production factors, a modern financial system guided by the market should be established through perfecting the fiscal system reform of the tax-sharing system, optimizing preferential fiscal and taxation policies, promoting the decentralization of power and simplifying monopolies.