化解产能过剩的税收政策完善

• 作 者: 王用彬 袁大建
• 机 构: 江西省国家税务局,
• 出 处: 税务研究
• 发表日期: 2017年11期
• 关键词: 税收政策 产能过剩 增值税政策 国家税务总局 限额抵免法 自然人股东 治理能力 所得税处理 研发费用 加速折旧

做好化解产能过剩工作事关推进供给侧结构性改革大局。税收是调控经济、调节分配的重要手段,是国家治理体系和治理能力的重要组成部分。有效用好税收政策工具,助力实现化解过剩产能目标,既是税务部门贯彻落实五大发展理念、服务供给侧结构性结构的必然要求,也是主动作为、勇于担当的具体体现。本文分析了当前化解产能过剩税收政策存在的不足,并提出相应的完善建议。

Doing a good job of resolving the overcapacity work will be crucial to advancing the overall structural reform of the supply side. Taxation is an important means of regulating economy and regulating distribution, and is an important part of the state governance system and governance capacity. Effective use of tax policy tools to help achieve the goal of resolving excess capacity, both the tax department to implement the five major development concepts, the inevitable requirement of the structure of the supply side of the service, but also take the initiative to take the initiative to act as a concrete manifestation. This article analyzes the deficiencies of the current tax policy of overcapacity, and puts forward corresponding suggestions.