供给侧改革的财税政策研究.doc

供给侧改革的财税政策研究 摘 要 面对严峻的经济形势，2015年11月的财经小组十一次会议上，中央提出推进供给侧改革，并将“去产能、去库存、去杠杆、降成本、补短板”定为供给侧改革的五大目标。供给侧改革是从调整供给结构入手，通过改革增加有效需求，引导生产要素合理配置。财税政策影响商品价格，影响资源配置、技术进步，因此在支持供给侧改革上能够发挥较大作用。本文以供给侧改革为背景，通过分析了已实施的财税政策的问题，指出了对供给侧改革的财税政策认识不深入、财税政策的实施缺乏动力、财税关系不合理阻碍了供给侧改革的深入、财税政策刺激效果减弱等问题，并进一步对供给侧改革的财税政策展开实证分析，从而规避供给侧改革的负面效应提出符合我国国情的，助力供给侧改革的财税政策建议。将总需求管理政策视为宏观调控的主要手段，并且通过加快货币政策从数量型向价格型转变和深化财税体制改革等举措提高总需求管理政策的有效性。 关键词：供给侧改革；财税政策；转型发展 Research on Fiscal Policy of Supply Side Reform ABSTRACT Faced with the grim economic situation, the eleven meeting of the central financial group in November 2015, put forward the supply side reforms, and will go to production, inventory, deleveraging, reduce costs, make up the short board as the five major goals of supply side reform. Supply side reform is to adjust the supply structure from the start, through the reform to increase effective demand, and guide the rational allocation of production factors. Fiscal policy affects commodity prices, affecting the allocation of resources, technological progress, and therefore can play a greater role in supporting the supply side reform. Based on the background of supply side reforms, fiscal policy has been implemented through the analysis of the problems, and pointed out the problems of the implementation of fiscal policy on the supply side reform in-depth understanding of financial policy, lack of power, unreasonable fiscal relations hindered the supply side reform and fiscal policy stimulating effect of weakening, and further to supply the reform of the fiscal policy side of empirical analysis, so as to avoid the negative effects of supply side reform is put forward according to the situation of our country tax policy recommendations, power supply side reform. The total demand management policy is regarded as the main means of macroeconomic regulation and control, and the effectiveness of the total demand management policy is improved by accelerating the transformation of monetary policy from quantity t