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当前我国新一轮税制改革实行的是一种结构性减税政策。这一政策是适应我国经济结构调整和促进经济长期可持续发展的战略选择。这次结构性减税将会使外资企业的税负有所提高,但不会出现我国吸收外资的大幅度持续下降。我国当前实行结构性减税政策具有可行性。
At present, China’s new round of tax reform is implemented by a structural tax reduction policy. This policy is a strategic choice to adapt to the economic restructuring in our country and to promote the long-term sustainable economic development. The structural tax reduction will raise the tax burden on foreign-funded enterprises, but there will not be a substantial decline in the absorption of foreign investment in our country. The current implementation of structural tax cuts in our country is feasible.