Author(s)

Yunuo Bian ¹

Affiliation(s)

¹ School of Economics, Beijing Technology and Business University, Beijing 102488

Corresponding Author

Yunuo Bian

ABSTRACT

Tax reduction and fee reduction, that is, reducing tax burden and rate, will stimulate taxpayers' production and consumption, promote economic growth and expand tax base, and form a virtuous circle. "Based on the present and looking forward to the long-term", the Chinese government has issued a series of tax reduction and fee reduction policies in view of the actual situation that domestic enterprises are facing high costs and thin profits and fierce international competition, and the local implementation of tax reduction and fee reduction policies has a direct impact on local economic development. This paper analyzes the scale and structure of tax reduction and fee reduction in China at present, combs the basic logic of tax reduction and fee reduction with AD-AS model, and analyzes the reasons for the continued implementation of tax reduction and fee reduction policy in the future based on the current situation of tax reduction and fee reduction in China in recent years.

KEYWORDS

tax reduction and fee reduction, AD-AS model, inclusive tax reduction

CITE THIS PAPER

Yunuo Bian, The Present Situation and Future Path Choice of China's Tax Reduction Policy —— Based on AD-AS Model. Financial Engineering and Risk Management (2021) 4: 21-25. DOI: http://dx.doi.org/10.23977/ferm.2021.040205

REFERENCES

[1] He daixin. The challenges and countermeasures of implementing larger tax reduction and fee reduction [J]. Tax research, 2019, (02): 18-20. 
[2]He daixin, Zhang fengyan. The role and key links of tax reduction and fee reduction in China [J]. Economics, 2019, (02): 49-55. 
[3]Pang fengxi, Niu Li. on the direct goal and realization path of the new round of tax reduction and fee reduction [J]. Tax research, 2019, (02): 5-11. 
[4] Feng Qiaobin. New features of tax reduction and fee reduction in 2019 [J]. Chinese cadres tribune, 2019, (06): 82-84. 
[5] Pang fengxi, Liu Chang. On tax reduction and tax burden structure optimization [J]. Tax economics research, 2019, 24(03): 13-19+54.

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