宏观调控与结构调整双重目标下的结构性减税

A Structural Tax Cut under Dual Objectives of Macro Control and Structural Adjustment

本文首先辨别了减税与减税政策之间的差别,进而分析了我国结构性减税目前应有的政策定位和作为一项中长期政策的定位,认为结构性减税政策本身更多地侧重于结构调整而不是扩大总需求,因此更适合作为结构调整而不是宏观调控的工具使用,而由于中国经济结构调整的长期性,结构性减税政策也应作为中长期税制改革的目标存在。

This paper first differentiates tax cut and tax cut policy, and then analyzes current policy objectives and medium and long term policy orientation under structural tax cut; and argues that structural tax cut shall focus more on structural adjustment in- stead of expanding aggregate demand and shall be appropriate for structural adjustment policy instrument rather than macro control policy instrument. However, structural ad- justment in China is a long-term task, structural tax cut policy should be a medium and long term policy aim for tax reform.