摘要
结构性减税是我国税制改革的重要内容。目前我国结构性减税政策已产生了积极效果,为促进经济转型和发展,需要进一步完善现有的税制设计。深入分析现行结构性减税政策及存在的税负重、引导产业发展不足等方面问题,以进一步完善结构性减税制度,为促进整个社会和谐与进步助力。
The structural tax reduction is the important content of the reform of tax system in China.At present our country structural tax reduction policy has had a positive effect.But if wants to promote economic restructuring and development,it needs to further improve the existing tax system design.It should analyze the current structural tax cuts have heavy tax burden,conduct industrial development is insufficient deeply which to further improve the structural tax reduction system and promote the social harmony and progress power.
出处
《长春金融高等专科学校学报》
2012年第2期37-40,共4页
Journal of Changchun Finance College
关键词
结构性减税
完善
税制
社会公平
structural tax cuts
perfect
tax system
social justice