减税降费与中长期税制优化

Tax Cuts and Fee Reductions in Association with Medium and Long Term Tax System Optimization

中国当前的减税降费政策承担着'逆周期调节'和促进供给侧结构性改革的双重任务,立足于结构改革的永久性税费制度改革将从根本上重塑政府与市场的资源配置格局与配置方式,从而对中国中长期的政府职能、收入体系和税制结构产生重大影响。

China’s tax and fee cuts policy is undertaking the dual tasks of adjusting against cyclical recession and promoting supply-side structural reform.The permanent tax and fee system reform based on structures will fundamentally reshape the pattern and mode of resource allocation between the government and the market,which will have a significant impact on China’s medium and long-term government functions,revenue system and taxation structure.