结构性减税背景下深化我国税制改革探析

"结构性减税"是后危机时代背景下我国政府采取的一项重大宏观调控措施。作为一项与"税改"有着密切联系的积极性财政政策,"结构性减税"的顺利实施必然在改革节奏、改革力度以及改革内容等方面对"税改"提出一系列内在的要求。然而,在实践中,我国"税改"却不能完全适应"结构性减税"政策的内在要求,存在着一系列改革不到位的问题。这严重阻碍了"结构性减税"政策的贯彻落实,亟需我们加大力度,从加快体制变革、完善体制设计、增加体制供给等多个方面进一步深化现有的"税改"。

Analysis of Deepening Tax Reform in the Context of Structural Tax Deduction in China

Structural tax reduction is a major macro-control measure taken by the Chinese government in the context of post-crisis era.It is an active fiscal policy and closely linked to the tax reform.The smooth implementation of structural tax deduction requires the tax reform in pace,intensification and content.However,in practice,China’s tax reform can not fully adapt to the inherent requirement of structural tax deduction policy.There are a series of problems during this process,which seriously impedes the implementation of structural tax deduction policy.Therefore,firstly,it is urgent to quicken the pace of system reform.In addition,it is important to deepen tax reform by means of improving system design and increasing system supply.