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近些年来,为有效刺激经济平稳、快速增长,逐步扩大内需,我国实施了一系列的结构性减税政策,主要包括增值税转型改革、营业税全面改征增值税、消费税、企业所得税和个人所得税改革等措施。有利于促进产业结构质的提升,扩大投资和消费,促进企业自主创新和科技的进步,有效地保障和改善民生。本文主要从结构性减税的实质性内容方面进行了相关探讨,旨在通过结构性减税政策的实施进一步完善、优化税制结构。
In recent years, in order to effectively stimulate the steady and rapid economic growth and gradually expand domestic demand, China has implemented a series of structural tax cuts, including the VAT reform, the comprehensive conversion of business tax into value-added tax, consumption tax, corporate income tax and personal income tax Reform and other measures. It is conducive to promoting the upgrading of the industrial structure, expanding investment and consumption, promoting independent innovation of enterprises and progress in science and technology, and effectively protecting and improving people’s livelihood. This article mainly discusses the substantive aspects of structural tax reduction and aims to further improve and optimize the tax structure through the implementation of the structural tax reduction policy.