对我国结构性减税问题的思考  

CONSIDERATIONS ON CHINA'S STRUCTURAL TAX CUT

作　　者：朱青[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,北京100872

出　　处：《经济理论与经济管理》2012年第11期5-10,共6页Economic Theory and Business Management

基　　金：教育部人文社会科学重点研究基地重大项目"扩大内需的财税政策研究"(12JJD790051)

摘　　要：本文认为,结构性减税就是要在税收总规模不变甚至适当增加的前提下,削减一些特定纳税人或特定税收项目的税负,其中最主要的是要削减中低收入者缴纳或负担的税收;在减税的方案上,主要是降低对人民衣食住行课征的增值税和营业税并全面推开"营改增",适时调减企业所得税税率,并在工薪个人所得税制度中加进个性化的费用扣除标准。上述降税的收入损失可以通过提高消费税和个人所得税最高税率的办法加以弥补。This paper regarded the so-called structural tax cut as a reduction of the tax burden for cer- tain tax payers or tax items within the same macro-tax ratio or even with the increase of the ratio, especial- ly it meant a reduction of the taxes which low and middle income people would pay or bear. In order to a- chieve this goal, the Chinese government should reduce the tax rates of VAT and BT on the basic necessi- ties of life, reduce the enterprise income tax rate, and increase the exemption and allowance of individual income tax for the workers who had additional economic burdens. As compensatory measures, the govern- ment could raise the tax rates of excise tax for some luxury goods and individual income tax for the people with the extremely high salaries and wages.

关 键 词：结构性减税 税制改革 税负 

分 类 号：F812.42[经济管理—财政学]