当前结构性减税与税制改革问题探讨

在我国,结构性减税作为积极财政政策运用的一项政策工具,在过去的两年中扮演了极为重要的角色,2008、2009年结构性减税政策很多都是结合税制改革出台的,因此2010年的税制改革和结构性减税已成为我国"扩内需,保增长"的重要政策工具,我国应进一步发挥税收的调节作用,继续深化财税体制改革。

In our country,Structural tax reductionas one policy instrument that active fiscal policy wields have played the most important role in the past,abatement of tax policy in 2008 and 2009 all are to appear personally combining with tax system reformation.Therefore,tax system reformation and reduce the tax structurally already becoming our country important policy instrument for ＂expanding domestic needs and guarantee growing＂ in 2010.We should bring a tax revenue into play further,continue deepening the reform of the fiscal system.