论文部分内容阅读
2008年国际金融危机爆发以来,世界主要发达国家和地区相继陷入经济低迷的状态。在经济全球化背景下,国际金融危机对我国经济发展形成倒逼机制,传统的依靠投资、出口拉动经济增长的模式已难以为继。为应对国际金融危机的冲击,保持经济持续稳定增长,2008年下半年以来,我国不间断地实施了大规模的结构性减税政策。通过采用直接优惠(包括税收减免,降低税率等)和间接优惠(诸如投资抵免、加计扣除、减计收入、允许计提风险准备金等)方式实施的减税措施累计达70多项,涉及十几个税种,每年减税规模达数千亿元。
Since the outbreak of the international financial crisis in 2008, the major developed countries and regions in the world have successively fallen into an economic downturn. Under the background of economic globalization, the international financial crisis has shaped the mechanism of forcing China’s economic development. The traditional model of relying on investment and export-led economic growth has been unsustainable. In order to cope with the impact of the global financial crisis and maintain a sustained and steady economic growth, China has continuously implemented a large-scale structural tax reduction policy since the second half of 2008. More than 70 tax relief measures have been implemented through the use of direct concessions (including tax concessions, tax reductions, etc.) and indirect concessions (such as investment credits, deductions, deductions, allowances for allowances, etc.) Involving more than a dozen taxes, the scale of tax cuts each year amounts to several hundred billion yuan.