深化我国税制改革应选择有增有减的结构性调整

本文通过对减税政策的理论和实际效应的分析,认为应根据社会经济客观形势合理选择运用减税政策。在我国已采用诸多减税措施,且财政收支压力加大的情况下,下一阶段已不存在进一步大规模减税的空间,而应选择有增有减的结构性调整。

On Strengthening Structural Adjustment in Deepening China's Tax Reform

This paper suggests that sound choices of tax deduction policies should be made under the social and economic situations based on an analysis on the tax-cutting principles and effectiveness. With so many tax-cuts and ever increasing financial pressure on the public finance.it is very difficult to push ahead with a more large-scale tax reduction at the next stage. It is then necessary to strengthening structural adjustment in the tax system through selective tax increase and/or reduction.