“总体税收增长,结构有增有减”,或者说,保持税收收入较快增长,是长期以来我们坚持的税改政策,并事实上已上升为一种改革理念。新一轮税改实质上是一种“结构性减税”,并对这一理念提出了挑战。以此为契机,我们的税改政策理念应发生根本转变,正本清源,由长期以来因各种因素而被迫形成的“偏轨”转到促进经济社会发展的正确轨道上来。 “The overall tax revenue has increased or decreased in structure,” or that maintaining a relatively rapid increase in tax revenue has long been our policy of tax reform and in fact has risen to a reform concept. The new round of tax reform is essentially a “structural tax cut” and poses a challenge to this idea. Taking this as an opportunity, our tax reform policy should be fundamentally transformed. The original principle of “derogating from” a long track that has been forced to form by various factors has shifted to the right track of promoting economic and social development.