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本文从税收职能角度,分析了结构性减税政策存在的收入约束、调节约束和公平约束,并得出结论:当前我国的结构性减税政策只能是一种应急性措施,具有一定时效性,目前不存在大规模减税空间。
This paper analyzes the existing revenue restraints, regulatory restraints and fair restraints of structural tax reduction policies from the perspective of tax functions and concludes that the current structural tax relief policies in our country can only be an emergency measure with certain timeliness , There is no room for large-scale tax cuts.