供给侧改革中结构性减税的经济效应分析

摘要

The supply-side reform refers to the reform at the production end, which through the independent enterprise innovation and industrial upgrading, achieves the free movement and optimal allocation of essential productive factors and thus improving the total factor productivity.The paper makes a research of the relationship between supply-side reform and structural tax reduction based on su-pplyside economics and Reaganomics, and analyzes the economic effect of structural tax reduction of three departments including residents, enterprises and governments under the background of supply-side reform by adopting partial equilibrium analysis method and Laffer curve model. And the paper summarizes the different influences of current structural tax reduction policy of our country on economic development in the aspects of macroscopic, intermediate scopic and micro levels, to conclude the action decision of tax which can influence the departments of residents, enterprises and governments, so as to make conclusion that different economic effects, ex-citation effect of releasing tax on different element departments can play an important role in regulating development of macro economy. And the paper puts forward the proposal that reform progress of individual income tax shall be rapidly promoted, more enterprises shall enjoy preferential policy of tax, and government shall strictly implement structural tax reduction policy to stimulate inner vitality of ent-erprises and residents, so that it can realize the purpose that structural tax reduction policy can ensure healthy, steady and sustainable development of macro economy under the macro-background of supply-side reform.%"供给侧改革"是着眼于生产端的改革,通过企业自主创新和产业升级,实现生产要素的自由流动和优化配置,从而提高全要素生产率.文章基于供给学派和里根经济学的相关理论对供给侧改革和结构性减税存在的联系进行研究,采用局部均衡分析方法和拉弗曲线模型,对供给侧改革背景下居民、企业和政府三部门结构性减税的经济效应进行了分析,同时综述了当前我国结构性减税政策在宏观、中观和微观层面上对经济发展产生的不同影响,研究认为税收会影响居民、企业和政府部门的行为决策,从而产生不同的经济效应,而释放税收对不同要素部门的激励效应,对宏观经济的发展可起到重要的调节作用.为此,研究提出如下政策建议:应加快推进我国在个人所得税方面的改革进程;应使得更多企业享受到税收的优惠政策;政府应严格贯彻结构性减税政策,以激发企业和居民内在活力,进而实现在当前供给侧改革的宏观背景下,结构性减税政策能够保证宏观经济健康平稳地持续发展的目的.