论“十二五”时期的税制改革——兼谈对结构性减税与结构性增税的认识  

Some Proposals on Deepening the Tax System Reform during the 12th Five-year Plan Period ——Giving Consideration on the Structural Tax Reductions or Increase

作　　者：贾康[1] 程瑜[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《税务研究》2011年第1期3-8,共6页

摘　　要：作为积极财政政策的重要内容之一,2008年以来实施的一系列结构性减税措施在鼓励投资、扩大消费、促进就业、调整经济结构等方面发挥了重要作用,为我国应对金融危机冲击、保持经济持续平稳较快发展作出了积极贡献。2011年中国进入"十二五"发展时期,财税改革将为服务大局扮演非常重要的角色。本文认为,应在继续优化结构性减税的同时,适时适度实施合理的结构性增税,推进税制改革完善,使其更好地服务于经济平稳较快增长和经济发展方式转变。The implementation of a series of structural tax reduction measures, as a critical part of the proactive fiscal policies, has been playing an important role in the promotion of investment, consumption and employment and the optimization of the economic structure, making great contribution to the weakening of the impact of the global financial crisis since 2008. The reform of the fiscal and tax system is expected to play a more positive role in the service of the overall situation due to China＇s entry into the development stage of the 12th Five Year Plan in 2011. While optimizing the structural tax reduction further in the country, it is necessary to carry out the acceptable structural tax increase timely for the improvement of the tax system reform so as to promote the steady and rapid economic growth and accelerate the transformation of the economic development pattern.

关 键 词：结构性减税 税制改革 “十二五” 结构性增税 

分 类 号：F812.42[经济管理—财政学]