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在当前复杂的国内外经济形势下,我国积极财政政策的重心应该由扩大财政支出向结构性减税的方向转移。但我国当前实施的结构性减税政策受制于税基约束、财政支出约束、税收征管约束及传统模式约束等现实性障碍,使得现行结构性减税政策在取得一定积极效果的同时,仍存在着诸如降负效果不明显,操作路径不明晰,重宏观调控、轻税制优化,重相机抉择、轻自动稳定,重规则平等、轻实质公平等结构性问题。继续推进与完善结构性减税政策,应正视结构性减税政策所面临的现实约束,按照“十二五”规划的税制顶层设计要求,坚持结构性减税与中长期税制改革相对接,结构性减税与结构性增税相统一,规则平等与实质平等相结合,并强化结构性减税有效性的配套改革。
Under the current complex economic situation at home and abroad, the focus of China’s proactive fiscal policy should be shifted from expanding fiscal spending to structural tax cuts. However, the current implementation of the structural tax reduction policy in China is subject to the practical barriers such as the tax base constraint, the fiscal expenditure constraint, the tax collection and management constraint, and the traditional mode restriction, which makes the current structural tax relief policy have some positive effects while still existing Such as the obvious effect of lowering the load, the unclear operation route, the macro control, the optimization of the light tax system, the heavy camera choice, the light automatic stability, the equal weight rules and the light substantive fairness. To continue to promote and improve the structural tax reduction policy, we should face up to the actual constraints that the structural tax reduction policy faces. According to the top-level tax design requirements in the “12th Five-Year Plan”, we will insist on the structural tax reduction in the middle and long-term tax reform , The combination of structural tax reduction and structural tax increase, the combination of rule equality and substantive equality, and the structural reforms to enhance the effectiveness of structural tax cuts.