论文部分内容阅读
结构性减税已经推进了近6年,现在随着经济下行压力增大,由结构性减税转向全面减税的呼声又起,并引发了各种争议。在当前宏观经济复杂多变、方向难辨之时,从微观角度审视与反思减税本身,可能会带来一些新的启示。本文立足微观层面,选择几个实例进行分析探讨。企业的生存与转型2009年起推行的结构性减税,确实起到了促进产业结构升级优化、解决企
Structural tax cuts have been pushed for nearly six years. Now that the downward pressure on the economy has shifted from structural tax cuts to comprehensive tax cuts, controversy has been triggered. In the current macroeconomic complex and volatile, difficult to distinguish the direction of time, from a micro perspective and reflect on tax relief itself, may bring some new inspiration. Based on the micro level, this article chooses several examples to analyze and discuss. Survival and transformation of enterprises The structural tax reduction launched since 2009 has indeed played an important role in promoting the upgrading and optimization of the industrial structure and the solution of enterprises