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一、结构性减税政策的效果为了应对国际金融危机,实现经济平稳较快发展,我国实施了以拉动内需为目的的积极财政政策。2008年,我们积极的财政政策中包括了“结构性减税”的内容,只不过结构性减税内容并非积极财政政策的重心。2012年,结构性减税成为积极财政政策的主体。与全面减税和税负结构调整有所不同,结构性减税是对现有税制进行更科学更合理地优化。目前结构性减税措施的实施已经取得了积极的效果,各项税收优惠政策得以落实,经济结构加快调整,发展方式也逐步发生转变,具体表现在
First, the effect of structural tax cuts In response to the international financial crisis and the steady and rapid economic development, China has implemented a proactive fiscal policy aimed at stimulating domestic demand. In 2008, our active fiscal policy included “structural tax cuts,” except that structural tax cuts were not the focus of active fiscal policy. In 2012, structural tax cuts became the main body of a pro-active fiscal policy. Different from the overall tax reduction and tax restructuring, the structural tax reduction is to make the existing tax system more scientifically and reasonably optimized. At present, the implementation of the structural tax reduction measures has achieved positive results. Various preferential tax policies have been put in place. The economic structure has been speeding up and the mode of development has also been gradually changed.