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近年来,随着国际市场低迷、国内经济增速下滑,浙江省税收增速和税收弹性明显下降,且广义税负高于经济水平相当的其他省份。微观案例的考察分析发现,社保缴费、土地使用税和房产税是企业最重要的税费负担,小微企业的减税力度仍然不足。政府应利用浙江社保基金结余良好的有利条件,加大减负力度;针对土地成本高企导致实体经济投资外流的严重问题,大幅降低土地使用税和房产税等土地成本;提高小微企业税收起征点,进一步激发小微企业和创业企业活力。
In recent years, along with the downturn in the international market and the sluggish domestic economic growth, tax revenue growth and tax elasticity in Zhejiang Province have dropped markedly, and the generalized tax burden has been higher than other provinces with comparable economic levels. The micro-case study found that social security contributions, land use tax and property tax are the most important tax burden for enterprises, and the tax reduction for small and micro-enterprises is still insufficient. The government should make good use of the favorable social security fund balances in Zhejiang to intensify efforts to reduce the costs. In view of the serious problems of high land cost leading to the outflow of real economy, the land cost such as land use tax and real estate tax will be drastically reduced. , To further stimulate the vitality of small and micro enterprises and start-ups.