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当前,我国结构性减税政策的实施,实际上因循了两种不同方式的操作路径,即宏观调控式与税制优化式。其中,税收优惠是宏观调控式结构性减税政策操作实现的主要路径。实践表明,自国际金融危机爆发以来,以税收优惠为主要抓手的结构性减税调控在产生一系列积极效应的同时,也暴露了不少问题与不足。进一步推进宏观调控式结构性减税政策的有效实施,应对此予以充分重视。
At present, the implementation of China’s structural tax reduction policy actually follows two different modes of operation path, namely macro-control and tax-system optimization. Among them, the tax preference is the main path to the operation of macro-control structural tax reduction policy. Practice shows that since the outbreak of the international financial crisis, the structural tax reduction and control with tax incentives as the starting point has produced a series of positive effects while exposing many problems and deficiencies. To further promote the effective implementation of the macro-control-type structural tax reduction policy, we should give due attention to this.