一、结构性减税的内涵结构性减税,是区别于全面的,大规模减税的一种有选择性的减税方法。它有两个个特点,首先,它是一种有增有减的赋税调节制度。并不是单纯的减免税收。其次,它与一般的有增有减的税赋调节仍有不同,它的目的性很强。结构性减税,是为了某些特定的群体、或者为了某几个特定的税种来削减赋税的调节方法。结构性减税选择的群体和税种,与国家的政策情况有关系。当前,我国的宏观调控目标是“扩内需,保增长”。结构性减税的减、增的政策倾向,也分别紧跟这 First, the connotation of structural tax cuts Structural tax cuts, is different from the comprehensive, large-scale tax cuts a selective tax cuts. It has two characteristics. First, it is a kind of tax adjustment system that increases and decreases. Not a simple tax relief. Second, it is still different from the tax credit that has been increased or decreased in general. It is very purposeful. Structural tax cuts are for some specific groups, or for some specific types of taxes to cut taxes regulation. The structure and tax types of structural tax cuts are linked to the national policy. At present, China’s macro-control goal is “expanding domestic demand and maintaining growth ”. Structural tax cuts, the policy of increasing the tendency, respectively, followed by this