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2011年中央经济工作会议提出要继续完善结构性减税政策,积极促进经济结构调整,结构性减税成为我国宏观调控的重要手段。本文基于优化产业结构的视角,分析国内外关于结构性减税的举措,并对未来我国完善结构性减税政策提出建设性意见:如开征环境税,促进节能减排;提高部分消费税税率,促进生产和消费结构升级;推进服务业增值税改革,促进经济结构优化等。
In 2011, the Central Economic Work Conference proposed to continue to improve the structural tax reduction policy, actively promote the readjustment of economic structure and structural tax reduction as the important means of macro-control in China. Based on the optimization of industrial structure, this paper analyzes domestic and foreign measures on structural tax reduction and puts forward constructive suggestions on improving China’s structural tax reduction policy in the future. For example, levying an environmental tax to promote energy conservation and emission reduction, raising the consumption tax rate and promoting Upgrading the structure of production and consumption, promoting the VAT reform of service industries and promoting the optimization of economic structure.