结构性减税框架下税制优化路径  

The Optimum Path of Tax System in The Framework of Structural Tax Cuts

作　　者：潘施琴[1] 

机构地区：[1]安徽师范大学经济管理学院

出　　处：《经济体制改革》2017年第3期152-157,共6页Reform of Economic System

摘　　要：结构性减税政策旨在优化税制结构,完善我国财政税收政策。本文在阐述结构性减税与税制优化的内在逻辑的基础上,分析了结构性减税框架下税收实践的经济效益以及对税制优化的约束,并提出坚持"公平"税收原则、重构中央与地方税收体系、优化税制结构的主要举措。Structural tax cuts designed to optimize the structure of tax system, improve the finance and tax policies in China. This article on the internal logic of structural tax cuts and tax system optimization, on the basis of analysis of the economic benefits of tax practice under the framework of structural tax cuts and the constraints of tax system optimization, and insist on the principle of ＂fairness＂ tax, reconstruct the central and local tax system, optimization of the main measures of tax structure.

关 键 词：结构性减税 税制优化 税制结构 

分 类 号：F812[经济管理—财政学]