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结构性减税政策不仅是克服经济困难的短期政策措施,更是促进经济转型、完善税制建设的长期制度导向。但在经济税源不断萎缩、财政支出压力不断加大、税收征收任务“刚性”压力等诸多约束下,结构性减税政策效应还未显现,实现机制有待进一步探索。下一步,夯实我国税制结构的税源基础、观念基础、制度基础、行动基础及技术基础,实现税制优化与税制结构的调整和转型,是我国结构性减税政策有效实现的基本方式与重要途径。
The structural tax reduction policy is not only a short-term policy measure to overcome economic difficulties, but also a long-term institutional orientation that promotes economic restructuring and perfects the tax system. However, due to the shrinking of economic tax sources, increasing pressure on fiscal expenditures and the pressure of “tax collection” and other constraints, structural tax cuts have not yet emerged and the mechanism to be further explored. The next step is to consolidate the tax base, concept base, system base, action base and technology base of tax structure in our country and realize the adjustment and transformation of the tax system optimization and tax structure, which is the basic way and an important way for the effective realization of our country’s structural tax reduction policy.