“结构性减税”与中国税制改革

• 作 者: 张茉楠
• 机 构: 国家信息中心经济预测部,
• 出 处: 注册税务师
• 发表日期: 2012年11期

“结构性减税”是积极财政政策的一部分,也是我国税制改革的一项重要内容。随着当前我国经济下行压力加大,要把稳定经济增长放在更加重要的位置,就要实施更加有力的减税措施。把“结构性减税”与税制改革结合起来,从而促进经济整体转型是中国可持续发展的大计。本刊特邀国家信息中心经济预测部副研究员张茉楠对此进行分析解读,供读者参阅。

Structural tax cuts are part of a proactive fiscal policy and an important part of our tax reform. With the current downward pressure on China’s economy, it is necessary to implement more effective tax reduction measures if we want to place stable economic growth in a more important position. Combining the “structural tax reduction” with the tax reform to promote overall economic restructuring is the key to China’s sustainable development. Articles invited national information center economic forecasting department associate researcher Zhang Moan analysis of this interpretation, for readers to read.