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结构性减税政策的提出在2015年政府工作报告和最近召开的国务院常务会议中,结构性减税因其积极促进小微企业和创业创新发展的政策效果引起人们的关注。追根溯源,结构性减税是我国为应对国际金融危机的冲击和影响,在2008年召开的中央经济工作会议上首次提出。从概念上讲,结构性减税是对现有税收的结构性调整,也就是降低一部分税种占总税收收入的权重,同时适当提高另一部分税种占总税收收入的权重。
Proposed Structural Tax Reduction Policy In the 2015 government work report and the recently held Executive Meeting of the State Council, structural tax relief has aroused people’s attention because of its policy effect of actively promoting the development of small and micro-enterprises and pioneering innovation. Tracing back to the source, the structural tax cuts are the first time China has responded to the impact and impact of the international financial crisis at the 2008 Central Economic Work Conference. Conceptually, structural tax reduction is the structural adjustment of the existing tax revenue, that is, it reduces the weight of a part of the tax revenue in the total tax revenue and appropriately increases the weight of the other tax revenue in the total tax revenue.