关于进一步完善结构性减税政策的研究

A Study on the Improvement of Structural Tax Reduction Policy

由美国次贷危机引发的国际金融危机,不仅冲击了许多发达国家,而且波及广大发展中国家,我国同样遭受影响。为应对这场金融危机,我国实施了积极的财政政策和适度宽松的货币政策,取得了良好的效果。本文着重分析我国应对金融危机的结构性减税政策,说明了实施结构性减税政策的原因,介绍了结构性减税政策的内容,总结了结构性减税政策实施的成效与存在的问题,提出了进一步完善结构性减税政策的建议。

The international financial crisis, triggered by American subprime mortgage crisis, has struck not only developed countries, but also developing countries, from which China also failed to escape and underwent many sufferings. In response to this financial crisis, the Chinese government has implemented a proactive fiscal policy and a moderately-easy monetary policy,including the structural tax reduction. Through these policies, expected results have been achieved.This article focuses on the analysis of the structural tax reduction and explains why it is implemented. The contents of the structural tax reduction are also displayed and the effectiveness and existing problems of the policy are well demonstrated. Finally, some suggestions are proposed to improve the structural tax reduction policy.