结构性减税政策的路径选择

Way of Structural Adjustment of Tax Reduction Policy

实施有减有增的结构性税制调整,对扩大内需、刺激经济增长起到了支持作用。使用关联规则中数据挖掘方法的实证结果显示,结构性减税政策作用下各主要税种与总税收收入均出现不同程度的相关度变化。这一实证结果不仅证明本次结构性减税鼓励了企业投资,刺激了居民消费,拉动了经济回升,同时也对未来我国税制改革在减负增收方面提供了有益的新思路。

The structural adjustment of tax system featuring the combination of tax increase and reduction has been carried out for almost a year,which plays a supportive role in expanding the domestic needs and stimulating the economy. The paper applies the association rules data mining analytical method and the results show that influenced by the policy of structural tax reduction,both the main categories of taxes and the total tax revenues show different degrees of change. The results not only prove that the current structural tax reduction practice encourages enterprise investment,stimulates consumer consumption and boosts economic recovery,but also offer the instructive new ideas concerning the aspect of the burden reduction and income increase in the tax system reform.