促进国民收入分配结构调整的税收政策取向

Orientation of Tax Policy for Promoting the Distribution Structure Adjustment of National Avenue

为了促进经济发展方式的实质性转变,保持经济平稳较快增长,有必要对国民收入分配格局进行调整,对提高财政收入占国民收入比重的政策和结构性减税政策实行调整。从短期来看,税收政策主要是在稳定比重的前提下,灵活应对、适时微调;从中期来看,在稳定比重的前提下,着重进行税收制度的结构调整。

To promote the substantial change of economic development modes and maintain stable and smooth rapid growth of economy,it is necessary to adjust the distribution structure of national avenue,to adjust the policies that improve the proportion of financial income in national avenue and to adjust structural tax-reduction policies.It is suggested to determine the mid-term tax policy orientation as stabilizing proportion,adjusting structure,flexible handling,and timely fine adjustment.From short-term perspective,tax policies should adopt flexible handling and timely fine adjustment under the premise of stabilizing proportion,while from mid-term perspective,tax policies should adopt structural adjustment of tax system under the premise of stabilizing proportion.