自2008年以来,我国陆续出台了一系列结构性减税政策,如多次调整出口退税率、增值税转型、营业税改征增值税试点、提高增值税和营业税起征点、降低小微企业所得税负、提高工资薪金个人所得税费用扣除标准等。政策逐渐由短期的临时调整转向长期的税制改革,成为国家宏观调控的主旋律。 Since 2008, China has successively introduced a series of structural tax reduction policies, such as repeatedly adjusting the export tax rebate rate, the VAT reform, the pilot reform of business tax for VAT, the improvement of the threshold for value-added tax and business tax, the reduction of small and micro enterprise income tax Negative, raise wages and salaries personal income tax deduction standards. The policy gradually shifted from a temporary temporary adjustment to a long-term tax reform became the main theme of the state’s macro-control.