后危机时代结构性减税的思考

• 作 者: 罗红
• 机 构: 中共安徽省委党校管理学教研部,
• 出 处: 税务研究
• 发表日期: 2010年05期
• 关键词: 结构性减税 增税 财政政策 资源税 环境税 企业所得税 居民消费能力 企业税负 征税范围 危机时代

为应对世界金融危机,我国启动的新一轮积极财政政策已初见成效。本文分析了后危机时代结构性减税的思路:为了促进就业,支持中小企业发展,提高居民消费能力,可考虑对增值税、企业所得税、个人所得税实施进一步减税;为了调整经济结构,推进节能减排,促进可持续发展,对资源税、消费税、环境税等进行增税的改革。

In response to the world financial crisis, a new round of pro-active fiscal policies started by our country has achieved initial success. This article analyzes the concept of structural tax reduction in the post-crisis era: In order to promote employment, support the development of SMEs and improve their spending power, we may consider further tax cuts on value-added tax, corporate income tax and personal income tax; in order to adjust economic structure and promote energy conservation Reduce emissions and promote sustainable development, tax reform, resource tax, consumption tax, environmental taxes.