论全球金融危机下的中国结构性减税

实施两年的结构性减税该向何处走?回答这个问题,需要深入分析结构性减税与税制改革、宏观调控的内在逻辑。事实上,结构性减税不仅仅是应对危机的短期宏观调控手段,更是税制改革的一项长期战略选择。在后危机时代进一步推进结构性减税,应该从适应国际经济环境,面向十二五规划目标,明确产业、地区、居民三个方面的导向以及突破关键瓶颈入手。

Structural Tax Reduction in China under the Fight against the Global Financial Crisis

What is the major target for the structural tax reduction in the next five years? The implementation of the structural tax reduction should be based on the intrinsic logic between the structural tax reduction,tax reform and macro-control.In fact,the structural tax reduction should be not only a short-term macro-control means for the fight against the global financial crisis but also a long term strategy choice for the tax reform.The adherence to the policy of structural tax reduction in post-crisis era shou...