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本文在对2004年以来税制改革进行简要的梳理的基础上,分析结构性税制改革所产生的短期和长期效应。实行有增有减的税制改革,不仅可以实现刺激投资和增加需求的目的走出经济危机的困境;而且长期可以促进税制结构的优化,发挥税收调节经济结构和促进社会公平分配的作用,实现经济和社会的协调发展。
Based on a brief review of the tax reform since 2004, this article analyzes the short-term and long-term effects of the structural tax reform. The implementation of tax reform that increases and decreases is not only able to get out of the dilemma of economic crisis for the purpose of stimulating investment and increasing demand, but also can promote the optimization of the tax system structure for a long time, give full play to the role of tax revenue in regulating the economic structure and promoting the fair distribution of society, and achieve economic and social The coordinated development.