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从2011年的个税调整,到针对小微企业推出的一系列减税政策,再到今年1月1日上海营业税改增值税试点,结构性减税的措施越来越多,效果逐步显现。但目前,面对欧债危机导致的外需锐减等严峻形势,很多企业,特别是小微企业仍然面临巨大压力。在税收收入连年高速增长的态势下,“两会”代表、委员们认为,针对企业和个人的减税既有必要也具可行性。结构性减税已经达成共识,更关键的是怎么减和怎么落实。
From a personal tax adjustment in 2011 to a series of tax cuts launched for small and micro enterprises, and then to the pilot project on VAT reform of business tax in Shanghai on January 1 this year, more and more measures are taken to reduce structural taxes and the results are gradually showing their effects. However, at present, many enterprises, especially small and micro enterprises, are still under tremendous pressure in the face of the grim situation such as sharp drop in external demand caused by the European debt crisis. Under the situation of rapid growth in tax revenue year after year, representatives and members of the “two sessions” think that it is both necessary and feasible to reduce tax for enterprises and individuals. Structural tax cuts have reached a consensus, the more crucial is how to reduce and how to implement.