结构性减税是指在总体税负适当降低的情况下,对税制内部实施结构性调整。近几年地方在落实结构性减税政策中,取得了较好的效果,但也暴露出一些问题。笔者在广泛调研的基础上,从体制机制与实际操作层面作一思考与建议。 Structural tax reduction refers to the overall adjustment of the tax system within the overall reduction of tax burden. In recent years, local governments have achieved good results in implementing the structural tax cuts but have also exposed some problems. On the basis of extensive research, the author makes a thought and suggestion from the aspects of institutional mechanism and practical operation.