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2008年的全球性金融危机后,中国已采取了一系列结构性减税措施,导致在鼓励投资、扩大消费、稳定出口、促进就业和调整经济结构等方面都取得积极成效。但也存在许多隐性问题亟待解决,比如税负过重、税制结构不合理等,这需要借鉴国外应对金融危机的减税政策,从资源税、增值税、消费税、个人所得税、出口退税和税收优惠等方面进一步完善我国的结构性减税举措。
After the global financial crisis of 2008, China adopted a series of structural tax cuts that have led to positive results in encouraging investment, expanding consumption, stabilizing exports, promoting employment and adjusting the economic structure. However, there are still many hidden problems to be solved urgently, such as excessive tax burden and irrational tax structure, which need to draw lessons from foreign tax relief policies to deal with the financial crisis. From resource tax, value added tax, consumption tax, personal income tax, export tax rebate and tax Concessions and other aspects to further improve China’s structural tax cuts initiatives.