新供给主义的税收主张与中国结构性减税

Tax Policy Claim of the New Supply——side Economics and the Structural Tax Cut in China

本文首先描述了传统供给主义理论及其减税的政策主张以及新供给主义理论及其税收结构性调整的政策主张。在此基础上,根据新供给主义理论及其政策主张,提出了对中国结构性减税的政策建议。

This paper first describes traditional supply-side economics theory and its policy claims of tax cut and the new supply-side economics theory and its policy claims on structural tax re-adjustment. On that basis, the paper puts forward some policy suggestions on structural tax cut in China accord- ing to the new supply-side economics theory and its policy claims.