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本文首先辨别了减税与减税政策之间的差别,进而分析了我国结构性减税目前应有的政策定位和作为一项中长期政策的定位,认为结构性减税政策本身更多地侧重于结构调整而不是扩大总需求,因此更适合作为结构调整而不是宏观调控的工具使用,而由于中国经济结构调整的长期性,结构性减税政策也应作为中长期税制改革的目标存在。
This paper firstly discerns the difference between the tax reduction and the tax reduction, and then analyzes the current policy positioning of the structural tax reduction in our country and the orientation of the medium- and long-term policy. It thinks that the structural tax reduction policy itself is more focused It is more suitable for use as a tool of structural adjustment than macro-control because of the structural adjustment rather than the expansion of aggregate demand. Due to the long-term structural adjustment of China’s economy, the structural tax reduction policy should also serve as the objective of long-term tax reform.