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在深化结构性减税中推动税制改革
引用本文:马军华.在深化结构性减税中推动税制改革[J].特区经济,2012(9):102-104.
作者姓名:马军华
作者单位:暨南大学
摘    要:近年来,党中央、国务院决定推行结构性减税的税收政策,从个人所得税的起征点提高,到营业税改增值税试点改革等税收政策,我国在减税政策上采取了实际行动。减税在理论上能刺激投资和消费,促进经济的增长,因而,减税逐渐成为了世界各国刺激经济的措施。实际上,我国实施结构性减税不仅是应对金融危机的临时之举,从长远来看,如何深化结构性减税成为我国当今税收改革的方向,也是增强群众幸福感的一个重要举措。

关 键 词:结构性减税  税制改革  经济结构  宏观税负  经济效应

Pushing up tax system reform in deepening structural tax reducing
Ma Jun Hua.Pushing up tax system reform in deepening structural tax reducing[J].Special Zone Economy,2012(9):102-104.
Authors:Ma Jun Hua
Abstract:In recent years,the party central committee and the state council decided to push tax policy of structural tax cuts.From improving individual income tax threshold,to value added tax reform policy,tax cuts in our country was taken into action.The tax cuts in theory can stimulate investment and consumption,as well as promote economic growth.Thus tax cuts gradually became measures to stimulate the economy around the world.In fact,China’s implementation of the tax cuts is not only the temporary measures to deal with the financial crisis.In the long run,how to deepen the structural tax cuts indicates the direction of the tax reform in our country,as well as an important action to enhance people’s happiness.
Keywords:structural economic structure  tax cuts  tax reform  macro tax burden  economic effect
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