基于税制优化的结构性减税政策研究

Study of the Structural Tax Reduction Policy in View of Tax Optimization

结构性减税是本轮积极财政政策的重头戏,自2008年底以来,结构性减税政策在保增长、调结构与扩内需的反周期操作中一度扮演积极的角色。我国结构性减税政策的操作遵循宏观调控与税制优化两种不同的范式,宏观调控范式侧重总量均衡的短期相机抉择,税制优化范式注重结构调整的长期制度安排。后金融危机时代,基于宏观调控的结构性减税将日趋淡出,基于税制优化的结构性减税应坚持结构性减税与税制优化相结合,结构性减税与结构性增税相结合,结构性减税与配套改革相结合。

The structural tax reduction is the main part of the positive fiscal policy in China.Since the end of 2008 , structural tax reduction policy has taken much active role in aspects of growth guarantee , structure adjustment and domestic demand expand.The structural tax reduction policy follows two different kinds of paradigms.One is macro-control paradigm , and the other is tax optimization paradigm.The former lays stress on aggregate equilibrium in short term , and the latter attaches importance to institutional structure adjustment in long term.In post-financial crisis era , the tax optimization paradigm will surpass the macro-control paradigm.To advance the structural tax reduction , we should insist on the bonds of structural tax reduction and tax reform , structural tax reduction and structural tax increase , structural tax reduction and matched reform.