本文分析了结构性减税的国际、国内背景, 并对我国实施结构性减税提出了具体操作建议: (1) 对增值税、消费税、企业所得税、个人所得税等主要税种的税制进行改革, 将其名义税率适当调低; (2) 在进行主要税种调整与改革的基础上, 开征一些新税种, 合并一些小税种, 适当调高部分辅助性税种的税率。使新一轮税制改革符合“简税制、宽税基、低税率、严征管”的原则。 This paper analyzes the international and domestic background of structural tax reduction, and puts forward specific operational suggestions on the implementation of structural tax reduction in China: (1) Reforming the tax system of the major types of taxes such as value-added tax, consumption tax, enterprise income tax and personal income tax, (2) On the basis of major tax adjustments and reforms, some new taxes should be levied, some small taxes should be merged, and the tax rate of some supplementary taxes should be appropriately raised. So that the new round of tax reform is in line with the principle of “simple tax system, a broad tax base, low tax rates and strict collection and administration.”