【摘要】 民营经济是我国课税的最大基础与纳税贡献的最大主体。当前，伴随着宏观税负的持续下降，民营经济发展困境改善未见起色，税费与民营经济发展呈现“双升双降之谜”。对此，本文结合减税降费的现实特征与政策实践，从竞争机制、信号机制、协同机制3个维度，为减税降费提振民营经济发展效应减弱提供了一个可能的解释，旗帜鲜明地提出优化调整减税降费结构的基本思路是要为大型民营企业减负。进一步，本文以“四个面向”为通过减税降费提升民营经济发展质量提供有针对性的实施路径与政策建议。更多还原

【Abstract】 The private economy is the largest base of taxation and the largest subject of tax contribution in China. At present, along with the continuous decline of macro tax burden, the private economy has not seen any improvement in its development difficulties, and the tax and the development of the private economy present a "mystery of double rise and double fall". In this regard, this paper combines the actual characteristics and policy practice of tax and fee reductions, and provides a possible explanation for the weakening effect of tax and fee reductions in boosting the development of the private economy from the three dimensions of competition mechanism, signaling mechanism, and coordination mechanism. The basic idea of optimizing and adjusting the tax and fee reduction structure is to reduce the burden on large private enterprises. Furthermore, with the "four orientations", this paper provides implementation paths and policy recommendations to improve the quality of private economic development through tax and fee reductions.更多还原