结构性减税是积极财政政策的重要内容,是为实现特定目标而针对特定群体、特定税种来削减税负,以达到扩大国内需求、调整经济结构、有效改善民生之目的。2008年以来,我国通过税收减免、降低税率等直接优惠以及投资抵免、加计扣除等间接优惠方式实施了70 Structural tax cuts are an important part of an active fiscal policy. They aim to cut taxes on specific groups and specific taxes so as to achieve specific goals so as to increase domestic demand, adjust economic structure and effectively improve people’s livelihood. Since 2008, China has implemented 70 direct tax concessions such as tax deductions, tax reductions and other direct concessions as well as investment credits, deductions and other indirect concessions