自2008年首次提出实行结构性减税政策以来,结构性减税已成为积极财政政策的重头戏,在巩固和扩大应对国际金融危机冲击成果,促进国民经济平稳较快发展方面书写了浓墨重彩的辉煌篇章。与此同时,社会各界对于结构性减税做了大量的分析解读和理论研究,在很多方面形成了共识,但依然存在实践中有牌出、理论上说不清的现象,概 Since the structural tax deduction was first proposed in 2008, structural tax cuts have become the highlight of a proactive fiscal policy and have written a brilliant chapter in consolidating and expanding the response to the global financial crisis and promoting the steady and rapid development of the national economy . At the same time, various sectors of society have done a great deal of analytical interpretation and theoretical research on structural tax relief and have reached consensus in many aspects. However, there are still phenomena that are theoretically unclear and theoretically unclear in practice