摘要
结构性减税政策是2008年全球金融危机发生后,我国实施新一轮积极财政政策中的重要内容。实施结构性减税,既是我国促进经济稳定增长的有效手段,也是我国优化税制结构的重要途径。本文梳理了我国自2008年以来结构性减税的基本情况并对其效果进行了评价,对未来我国结构性减税政策优化的方向提出了政策建议。
The structural tax reduction policy is one of the most important parts of active fiscal policy adopted by China after the 2008 global financial crisis. The implementation of structural tax reduction is not only an effective means to promote economic growth but also an important way to optimize China＇s tax structure. This paper summarizes the general situation of tax structural reduction from 2008 and reviews on its effect. Finally, it puts forward some policy suggestions on optimizing structural tax reduction policy in the future.
出处
《国际税收》
CSSCI
北大核心
2014年第3期49-52,共4页
International Taxation In China
关键词
结构性减税
税制结构
税制优化
Structural tax reduction Tax structureOptimizing tax system
