结构性税改的基本原则,是对我国社会主义市场经济体制和税收体系与制度不断改革完善的经验总结,也是对世界各国税制改革经验的借鉴,同时又有着深厚的现代税收理论根基,客观吸收了供给学派的减税理论、最优税收理论等理论精华, The basic principle of structural tax reform is to sum up the experience of continuously reforming and perfecting the socialist market economic system and tax system and system in our country, as well as drawing lessons from the experience of tax reform in various countries in the world and at the same time having a profound foundation of modern taxation theory and objectively absorbing The supply of tax relief theory, the theory of optimal tax theory and other essence,