中国结构性减税的五大原则

Five Principle of China's Structural Tax Reduction

为应对世界经济危机,各国的减税政策纷纷出台,意在促使企业减轻负担、尽快走出困境。但单纯减税会大幅度减少财政收入,扩大财政赤字,催生财政风险。实行结构性减税,是当前中国应对经济危机,深化税制改革的正确选择。结构性减税并不是全面减税,也不是单一减税,其实质是对税制进行结构性调整,在调整中实现税负水平的逐步下降。维持税负总量或总水平不变的观点或主张,不应成为中国税制改革和税收政策的基本取向。结构性减税必须做到"五结合":一是要与结构性增税相结合;二是要与大幅度减费相结合;三是要与加大信贷供给相结合;四是要与加大民生投入相结合;五是要与提高居民可支配收入相结合。减税必须与增加政府支出科学搭配,才能实现经济迅速回升与税制结构优化的双重目标。

In response to the world economic crisis, the policy of tax cutting has been proposed in most countries, which is intended to help enterprises went out the dilamma by alleviating their burdens. However, reducing the total amount of taxes simply, it would significantly reduce fiscal revenues ,expand fiscal deficits and increase financial risks. It should be a correct choice to execute the policy of structural tax reduction, to deal with the economic crisis recently. The structural tax reduction is neither an entire tax cutting nor a single one, its essence is supposed to restructure the tax system, making the tax burden alleviate by steps. The assertion about maintaining the same total amount or level of tax burdens, should not be the guide for the tax reform and tax policy in our country. The structural tax reduction must contain ＂five combining＂： combining with the structural tax increase, the significant fees reduction, the supply of credit adding, the input of the people＇s livelihood raising and the disposable income boost. While tax cutting and government are scientificly configured together, we can get the double purposes which are made of economic recovery and tax structural improvement.