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通过扩大内需实现经济稳定增长是“十二五”期间首要任务,也是中共十八大内容之一。而结构性减税则是刺激消费需求与投资需求增长的有效手段。本文从宏观税负、边际税负和税收弹性的变化分析了我国继续实施结构性减税政策的空间,提出应进一步改革增值税、个人所得税,加大对高新技术企业和中小企业的支持力度,最后指出实行结构性减税要注意三方面问题。
Achieving stable economic growth through expanding domestic demand is the top priority during the 12th Five-Year Plan and one of the 18th National Congress of CPC. The structural tax cuts are an effective means of stimulating the growth of consumer demand and investment demand. Based on the changes of macro tax burden, marginal tax burden and tax elasticity, this article analyzes the space for our country to continue to implement the structural tax reduction policy. It proposes that the VAT and personal income tax should be further reformed and the support for high-tech enterprises and SMEs should be strengthened. Finally, it points out that three issues should be paid attention to when implementing structural tax cuts.