虽然始自2004年的税制改革的主要方式就是减税,但“结构性减税”一词却是在2008年的中央经济工作会议首次被提出。2012年,中央财政在继续落实好2008年下半年以来出台的一系列保增长、扩内需、调结构、惠民生的结构性减税政策基础上,结合经济社会发展实际,进一步完善结构性减税政策。结构性减税有别于全面的减税,其所牵涉的税种是有选择的,并非不加区分地针对所有税种的税负水平“平均使力”或“一刀切”式削减,所实行的是小幅度、小剂量的税负水平消减,意在从量上削减税负水平,因此是“有限度”的减税。尽管在税收政策上同样会有 Although the main tax reform that began in 2004 was tax cuts, the term “structural tax cuts” was first proposed at the 2008 Central Economic Work Conference. In 2012, on the basis of continuing to implement a series of structural tax cuts on boosting growth, expanding domestic demand, adjusting structure and benefiting the people’s livelihood since the second half of 2008, the central government further improved the structural reduction based on the actual economic and social development Tax policy. Structural tax cuts are different from comprehensive tax cuts, and the types of taxes they involve are selective, not irrespective of the level of tax burden, “average power” or “one size fits all” of all taxes. The implementation of a small, low-level tax burden reduction aims to reduce the tax burden in volume and is therefore a “limited” tax deduction. Although the tax policy will have the same