【摘要】 减税降费作为国家积极财政政策的关键举措，对经济增长的影响较为明显。基于江西省2017—2021年11个地级市面板数据，实证研究了实施减税降费政策对江西省经济增长的影响。研究结果表明，实施减税降费政策对江西省经济增长有较为明显的激励作用。进一步分析发现，实施减税降费政策对江西省经济发展的正向作用具有长期效应。配合“放管服”继续深化减税降费政策、完善相关配套措施、强化政策落实力度、加强减税降费政策宣传工作等建议，可进一步发挥减税降费政策对经济增长的正向作用。更多还原

【Abstract】 The tax and fee reduction, as a key measure of China′s proactive fiscal policy, has a significant impact on economic growth. Based on the panel data of 11 prefecture level cities in Jiangxi Province from 2017 to 2021, this paper empirically studies the impact of tax and fee reduction on the economic growth of Jiangxi Province. The results show that the implementation of tax and fee reduction has a rather obvious incentive effect on the economic growth of Jiangxi Province. By further analysis, it is found that reducing taxes and fees has a long-term positive effect on the economic development of Jiangxi Province. Therefore, this article proposes to further deepen the tax and fee reduction policies, improve relevant supporting measures, strengthen policy implementation, and strengthen the publicity of tax and fee reduction policies in cooperation with "streamlining the government, delegating power, and improving government services" so as to further exert the positive effect of tax and fee reduction on economic growth.更多还原