中国结构性减税的政策路径分析  

The Policy and Strategy of Structural Tax Cuts in China

作　　者：刘宛晨[1] 苏林[1] 陈艺丹[1] 

机构地区：[1]湖南大学经济与贸易学院,湖南长沙410079

出　　处：《财经理论与实践》2013年第1期82-85,共4页The Theory and Practice of Finance and Economics

摘　　要：实施结构性减税,既是我国在当前经济低迷时期促进经济稳定增长的有效手段,也是我国优化税制结构、降低宏观税收负担的主要途径。在我国存在税收征管目标与结构性减税政策矛盾的情况下,我国应进一步完善征管理念,加强征管法制建设,将结构性减税政策落到实处。Implementation of structural tax cuts is not only the effective means to promote stable economic growth in the current economic downturn,but also the main way to optimize the tax structure and reduce the macro tax burden in China.Because of the contradiction between tax collection target and structural tax reduction policy,China should further improve the collection and management philosophy and strengthen the legal construction of tax collection and management.

关 键 词：结构性减税 财政政策 税制优化 宏观税负 制度保障 

分 类 号：F810[经济管理—财政学]