摘要
根据目前我国所面临的新形势、新任务,完善结构性减税政策的着力点应该放在三个方面:针对特定税种进行有增有减的调整,促进税制结构的优化;针对特定群体实行减税或增税政策,实现税收负担的公平;将结构性减税与经济结构调整对接,助推经济结构的优化。立足于这三大着力点,完善结构性减税政策的基本路径选择为:推进增值税扩围改革;调整消费税;减免部分进口环节税收;实行综合与分类相结合的个人所得税制;进一步完善企业所得税优惠政策;深化个人住房房产税改革;全面推广资源税;研究开征环境保护税等新税种。
Improving structural tax reduction policy is the key of current fiscal policy.According to the present new situations and new tasks we are facing,there are three main focal points of structural tax reduction policy: firstly,tax reduction or increase adjustments should be made to specific taxes in order to optimize tax structure: secondly,tax reduction or increase policy should be adopted to specific groups so as to equalize tax burden;thirdly, structural tax reduction should be combined with economic structure adjustment to promote economic structure optimization.Based on the above three focal points,the main measures of structural tax reduction policy to be taken should include:broadening the tax base of VAT;adjusting consumption tax;reducing or exempting certain import taxes;carrying out the partial integrated mode of personal income tax;improving preferential policies on enterprise income tax;deepening individual housing property tax;comprehensively promoting resource tax;levying environmental protection tax and other new taxes.
出处
《税务与经济》
CSSCI
北大核心
2012年第4期65-69,共5页
Taxation and Economy
关键词
结构性减税
税制结构
税收负担
经济结构
structural tax reduction
tax structure
tax burden
economic structure
