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各国的结构性减税政策目标都是指向刺激经济增长的,其政策的直接目标不外乎鼓励投资、促进消费和提高就业率等。但各国的做法又各有异同。我国的结构性减税政策与发达国家的结构性减税政策相比,虽然有一定的共同点,但是存在的不同之处也是显而易见的,他山之石可以攻玉,这些结构性减税政策的不同之处可以被看做是我国结构性减税政策发展的主要借鉴点。一、结构性减税政策的国际比较(一)对个人所得的税收减免在衡量个人的税收负担的同时考虑家庭
All countries’ structural tax reduction policies are aimed at stimulating economic growth. The direct targets of their policies are nothing more than encouraging investment, promoting consumption and raising employment rates. However, there are similarities and differences in the approaches of various countries. Compared with the structural tax reduction policies in developed countries, the structural tax reduction policies in our country have certain common ground but the differences are obvious. The stones of other mountains can be used for jade. These structural tax cuts The difference can be regarded as the main reference point for the development of our country’s structural tax reduction policy. I. International Comparison of Structural Tax Reduction Policies (I) Tax Deduction on Personal Income The family is taken into consideration while measuring the individual’s tax burden