“稳中有进”主基调下的结构性减税  

Structural Tax Reduction under the Central Theme of “Making Progress While Ensuring Stability”

作　　者：蔺大勇[1] 

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2014年第1期82-88,共7页Taxation and Economy

摘　　要：目前我国宏观经济运行呈现"稳中有进"的总体态势,但经济企稳阶段仍可能出现下行风险,因此,结构性减税是经济自然回落期所实施的积极财政政策的重要内容。在坚持"稳中有进"政策目标下,完善结构性减税政策的基本路径选择为:对中小企业减税,确保充分就业;优化社会保险费结构,推进社会保险"费改税";推进增值税扩围改革;推行全面的资源税改革,促进企业技术创新;开征环境税,落实节能减排。建议从民生改善和体制改革两个方面,实现稳增长、调结构、促改革,最终形成科学宏观政策框架的最终目标。Currently, China＇s macroeconomic performance presents ＂steady progress＂ as a whole, but there is a potential risk of economic downturn on the phase of economic stabilization. Therefore, structural tax reduction is one of important means of positive fiscal policy implemented on the phase of natural economic downturn. Under the policy of ＂steady progress＂, in order to improve structural tax reduction, the basic paths are ： to cut down the tax of small and medium enterprises to ensure full employment; to optimize social insurance structure to promote tax-for-fee ; to advance the expansion of VAT reform; to implement a comprehensive resource tax reform to pro- mote the technological innovation of enterprises ; to levy environment tax to achieve energy conservation and emis- sions reduction. It is recommended that people Is livelihood should be improved and the system should be re- formed to achieve stable growth, to adjust structure and to promote reform. Then the ultimate goal of a scientific framework for macroeconomic policy can take shape.

关 键 词：经济下行 稳中有进 积极财政政策 结构性减税 

分 类 号：F810.42[经济管理—财政学]